there's a long debate among tax scholars whether

education related expense should be deductible. from a certain perspective, it it business expense. however, it is not like the normal "ordinary and necessary" expenses incurred in a business. it is more appropriate to think of it as a capital expenditure. in other words, assuming you pass the test to become a real estate agent, and assuming you will most likely be doing this business for x number of years, then you should be able to depreciate this money over the life of your real estate agent career, as if you purchased a piece of equipment. this approach actually makes more sense.

unfortunately IRS does not allow that either.