Gail is a single elementary school teacher. She buys the following items for use in her classroom in 2021:

Construction paper and tissues	$45
Materials for decorating the classroom bulletin boards	$200
Artist's smock used for in-class finger painting	$30
12 Dozen erasers	$15

What amount can Gail deduct either as a for or from AGI deduction in 2021?

a.$250 as a for AGI deduction and $30 as a from AGI deduction (subject to 2% of AGI)

b.$250 as a for AGI deduction and $0 as a from AGI deduction

c.$290 as a for AGI deduction and $0 as a from AGI deduction

d.$250 as a for AGI deduction and $40 as a from AGI deduction