Also, online institutions are much more strict about limiting class size than traditional schools, usually setting a maximum of 20 to 25 per section.

FORBES: The Myths of Online Learning

There is a cap on the maximum deduction that can be taken, and additionally there is an upper limit of expenses beyond which the Section 179 deduction is phased out, dollar for dollar.

FORBES: Depreciation Rules, Investment Swings And Rescheduled Economic Growth