Answer the question(s) for each situation using the Publication 17.

Educator Expenses

To be eligible for the deduction, an educator must work at least _______ hours in the job.

The maximum deduction for a couple who are both eligible educators and filing jointly is __________.

Tuition and Fees Deduction

Sal enrolls in an art class at a qualified educational institution. In addition to applicable tuition, the school charges $50 to pay for supplies used in the class. Does the $50 qualify a related expense? Why?

Sal enrolls in an art class at a qualified educational institution. The institution requires students either to provide their own supplies or to pay the $50 fee. Sal decides to pay the $50 fee directly to the school. Does the $50 qualify a related expense? Why?