Federal Tax Research 10th Edition by Steven Gill, Gerald Whittenburg, Roby Sawyers, Debra Sanders, William Raabe

Exercise 56

Jamie is an elementary school teacher, and her adjusted gross income is $31,000. For this year, she spent $450 of her own funds on special school supplies for those children who could not afford to purchase the necessary supplies. She bought these supplies at a specialty educational store that is a 70-mile round trip from her home. Can she deduct any portion of these amounts