Christine is a full-time teacher of the fourth grade at Vireo Academy. During the current year, she spends $1,400 for classroom supplies. On the submission of adequate substantiation, Vireo reimburses her for $500 of these expensesthe maximum reimbursement allowed for supplies under school policy. [The reimbursement is not shown as income (Box 1) of Form W2 given to Christine by Vireo.]

a. What are the income tax consequence of the $1,400, if Christine chooses to itemize her deductions from AGI?

$ _______ can be claimed as an itemized deduction.

b. What are the income tax consequences of the $1,400, if Christine claims the standard deduction?

She can claim the educator's deduction in the amount of $ .