Final answer:
Melba, Linseey, and Brandy are eligible for the educator expense deduction, while Val is not eligible as she homeschools her children.
Step-by-step explanation:
The educator expense deduction is available to teachers and other educators who incur qualified expenses for teaching supplies and materials. According to the Internal Revenue Service (IRS), eligible educators include teachers, instructors, counselors, principals, and aides who work in a school certified by a state educational agency for kindergarten through 12th grade. So, among the taxpayers mentioned:
- Melba, who is a teacher's aide at Indian Creek Middle School: Melba, as a teacher's aide, is eligible for the educator expense deduction.
- Linseey, who is the principal at Cross Creek Elementary School: Linseey, as a principal, is eligible for the educator expense deduction.
- Val, who homeschooled her five children: Val, who is homeschooling her children, is not considered an eligible educator for the purpose of the educator expense deduction.
- Brandy, who is a kindergarten teacher at Brougham Elementary School: Brandy, as a kindergarten teacher, is eligible for the educator expense deduction.