Eliza is a kindergarten teacher for Alexander Hamilton Elementary School. Eliza decorates her classroom with new artwork, posters, bulletin boards, etc. In 2022, she spends $470 on materials and supplies for her classroom. The school reimburses her $100 (the annual reimbursement limit). Eliza can deduct _________ for AGI and _________ from AGI.

a. $0 for and $370 from AGI

b. $370 for and $0 from AGI

c. $250 for and $0 from AGI

d. $300 for and $0 from AGI

e. $0 for and $0 from AGI