Thanks for the link. It looks like the IRS could deny based on the 1st bullet? It could be argued that the minimum educational requirement for the job was a commercial/instrument. They didn't send you to the type rating until you had the job.

"You can't deduct expenses you have for education, even though one or both of the preceding tests are met, if the education:

Is needed to meet the minimum educational requirements to qualify you in your trade or business, or

Is part of a program of study that will lead to qualifying you in a new trade or business."