Can Mba Tuition Be Tax Deducted For A Small Business Software It Consulting Company ?

Hello Everyone,
I recently opened a software consulting company and I believe that having an MBA degree will help to grow my software busines. Can I deduct my MBA tuition (approx $45k per year for top 5 schools) as a business (S-Corp) expense? If not, are there any alternative way to expense the MBA tuition. I have seen many conflictive posting on the internet regarding this question. Please share your insights.
Regards