My daughter is single mom living by herself (1 son). She has been a cosmetologist for 8 years but this year took a certificate program in Phlebotomy. She paid for the course in full herself which was through a hospital roughly 50 miles away. My question is, can she deduct any portion of the costs she incurred including mileage, tuition, etc. under say maybe the Lifelong Learning credit? "To ACQUIRE or improve job skills. Any thoughts???
