Gail is a single elementary school teacher. She buys the following items for use in her classroom in 2019: $\begin{array}{llcc}
\text {Construction paper and tissues } &\$45\
\text {Materials for decorating the classroom bulletin boards } &\$200\
\text { Artist's smock used for in-class finger painting} &\$30\
\text { 12 Dozen erasers } &\$15\
\end{array}$
What amount can Gail deduct either as a for or from AGI deduction in 2019?
A)$250 as a for AGI deduction and $30 as a from AGI deduction (subject to 2% of AGI)
B)$250 as a for AGI deduction and $0 as a from AGI deduction
C)$290 as a for AGI deduction and $0 as a from AGI deduction
D)$250 as a for AGI deduction and $40 as a from AGI deduction

Question

Gail is a single elementary school teacher. She buys the following items for use in her classroom in 2019: $\begin{array}{llcc}
  \text {Construction paper and tissues  } &\$45\
 \text {Materials for decorating the classroom bulletin boards  } &\$200\
 \text {  Artist's smock used for in-class finger painting} &\$30\
 \text { 12 Dozen erasers } &\$15\
\end{array}$
 What amount can Gail deduct either as a for or from AGI deduction in 2019?
A)$250 as a for AGI deduction and $30 as a from AGI deduction (subject to 2% of AGI)
B)$250 as a for AGI deduction and $0 as a from AGI deduction
C)$290 as a for AGI deduction and $0 as a from AGI deduction
D)$250 as a for AGI deduction and $40 as a from AGI deduction

Quizplus · Accepted Answer

In 2019, educators could deduct up to $250 of unreimbursed expenses for classroom supplies as an adjustment to income (a for AGI deduction). This includes items such as books, supplies, and other materials used in the classroom. Gail's expenses for construction paper, tissues, materials for decorating the classroom bulletin boards, and erasers total $260, but she is limited to a $250 deduction. The artist's smock is not a deductible classroom expense under this provision, so there is no additional from AGI deduction available for her.

Gail Is a Single Elementary School Teacher What Amount Can Gail Deduct Either as a for or Following