Cynthia works full-time as a teacher's aide at an elementary school. In 2017, she paid $250 to participate in a professional development course, hoping to upgrade her job skills. Since she was not reimbursed for this expense, she would like to claim the educator expense deduction. As Cynthia's Tax Professional, what advice would you offer her?

She may not claim the deduction because she is not considered an eligible educator.

Since she spent the $250 on professional development rather than classroom supplies, she is not eligible for this deduction.

She may claim the deduction since she is an eligible educator and the professional development course is a qualified expense.

The course qualifies as a work-related educational expense. However, she must claim this as an itemized deduction rather than an above-the-line adjustment on Form 1040