No
Education That Qualifies You for a New Trade or Business
Education that is part of a program of study that will qualify you for a new trade or business isn't qualifying work-related education. This is true even if you don't plan to enter that trade or business.
If you are an employee, a change of duties that involves the same general kind of work isn't a new trade or business.
Example 1.
You are an accountant. Your employer requires you to get a law degree at your own expense. You register at a law school for the regular curriculum that leads to a law degree. Even if you don't intend to become a lawyer, the education isn't qualifying because the law degree will qualify you for a new trade or business.
