guys... need to ask something ya.

the borang e-B , is education claimable under business expense? let's say I went for certain IT certification course (RM30k) to add skill to increase competitiveness for my business..

I initially put it under expenses in P&L.. but when isi borang e-B, i saw there's a portion for "EDUCATION" which is limit for rm5k.... should i fill it in here or put it under business expenses?

please advise thanks !