The correct answer is (c) The cost of a CPA review course is deductible by a bookkeeper on his Schedule C. Explanation: Option (a) is incorrect because education expenses are deductible on Schedule C only if they relate to the taxpayer's current trade or business, not if they qualify the taxpayer for a new trade or business. Option (b) is partially incorrect because expenses required for education to maintain or improve skills for the taxpayer's current business are deductible, subject to certain limitations. Option (d) is incorrect because expenses for travel as a form of education may be deductible if the travel is primarily for and necessary to the education, and if it does not involve a personal vacation or other non-business activity. Option (c) is the correct answer because the cost of a CPA review course is a deductible expense for a bookkeeper who is self-employed and files a Schedule C. This is because the course relates to the bookkeeper's current business as a professional service provider and is necessary to maintain or improve their skills.