1. Which of the following does NOT describe a qualified expense for the educator expense deduction?

a. Purchasing software for use in an eighth-grade computer class. 

b. Buying art supplies for a homeschool class. 

c. Acquiring material for teaching professional development courses. 

d. Obtaining books for use in a fourth-grade classroom.

2... Darin and Brandy McMaster, a married couple who will file jointly, are both teachers. In 2020, Darin had receipts totaling $274 in qualifying expenses for his classroom. Brandy had qualifying receipts totaling $214. What is the maximum amount of the educator expenses deduction they are able to claim on their joint return?

a. $500 

b. $488 

c. $464 

d. $250