Final answer:
The correct answer is option d) Brandy is a kindergarten teacher at Brougham Elementary School. She worked 1,240 hours in 2022. Brandy spent $461 on supplies for her classroom. She was not reimbursed for her expenses.
Step-by-step explanation:
To identify the eligible educator for the educator expense deduction, we must refer to IRS guidelines which state that an eligible educator is a teacher, instructor, counselor, principal, or aide for kindergarten through grade 12, who works at least 900 hours during a school year in a school that provides elementary or secondary education as determined under state law. Based on this information:
- Option a: Melba, a teacher's aide at Indian Creek Middle School, who worked 761 hours in 2022, does not qualify because she has not met the minimum requirement of 900 hours.
- Option b: Linsey, the principal at Cross Creek Elementary School, who worked 748 hours in 2022, does not meet the hour requirement.
- Option c: Val homeschooled her children and is not eligible as homeschooling expenses are not qualified for the deduction.
- Option d: Brandy, a kindergarten teacher at Brougham Elementary School, who worked 1,240 hours in 2022, meets both criteria (working in an eligible educational institution and exceeding the 900-hour minimum), making her an eligible educator for the deduction.