You can just include them as miscellaneous expenses, however, education for a new business is not deductible.
Education that qualifies you for a new job or profession is not deductible. To be deductible, your expenses must be for education that (1) maintains or improves your job skills or (2) that your employer or a law requires to keep your salary, status, or job. However, even if the education meets either of these tests, the education can't be part of a program that will qualify you for a new trade or business or that you need to meet the minimal educational requirements of your trade or business.
