Taxes and Paid Back Tuition Reimbursement?

[Tom S]

Will try to make this as simple as possible, while trying to provide all the details. I left my job mid-2007. When I left I had to pay back 10,800 in tuition reimbursement that first started being paid to me in 2006. Here are the details:

1. Tuition Reimbursement from my employer only covered tuition, not fees, books, etc.
2. I paid over 10 grand in each of 2006 and 2007 for school fees
3. When doing my 2006 taxes, I deducted this for eduction: (total fees paid minus what I was reimbursed)
4. The 10,800 I paid back in 2007 included tuition reimbursement that I received in 2006

So my question is, how can I apply this 10,800 on my taxes?

A. Deduct it all on my 2007 taxes, since I paid it entirely in 2007?
B. Amend my 2006 return to include the updated amount paid in tuition?

Then a somewhat side topic...Can you claim the tuition deduction of 4,000; then for all tuition paid in excess of that claim it as a job-related educational expense (if you qualify of course)?