Despite the June 7, 2019 date on the original post, this is an older post (2017 or earlier tax year) and the answer(s) are not valid for tax years 2018 thru 2025. In particular, employee job expenses are no longer deductible. This means the employer cannot reimburse you tax free, even if the education does "does not qualify me for a new trade, business, or profession".
So, there is no way for you to deduct the reimbursement. You employer can treat $5250 as tax free tuition reimbursement (not a business expense), but he must do so by not including the reimbursement in box 1 of your W-2. Once it shows on your W-2, as taxable income, you cannot deduct it.
But, since you will have paid the tuition with after tax money, you may claim the tuition credit (Lifetime Learning credit), based on what you paid. The maximum credit is $2000 (20% of the maximum $10,000 tuition and fees) per year paid.
