1 Which of the following individuals is an eligible educator and may deduct up to $300 of qualified educator expenses? (None of them received any reimbursements.)

Mr. Francis is a teacher's aide at the local high school. He taught part-time. He worked 600 hours during the year and spent $400 on teaching supplies used in his classroom.

Mr. Chang is a fourth-grade teacher. He taught full-time in a classroom and worked more than 900 hours during the school year. He spent $750 on teaching supplies used in his classroom.

Mrs. Sullivan is a professor at the local community college. She taught full-time during the entire school year. She spent $500 on teaching supplies used in her classroom.

Ms. Rowling homeschools her three children. She spent $950 on books, computer software, and classroom supplies.