Education expenses are not an itemized deduction.
If your Adjusted Gross Income is $163,549, then only the amount of medical expenses over 7.5% of your AGI can be deducted on Schedule A.
$163,549*0.075=$12,266. $24,479(-)$12,266=$12,213
So the amount of medical expense that can be entered on the Schedule A is $12,213
Look at your Schedule A line 17. It probably shows an amount less than your standard deduction of $26,450
