Gail is a single elementary school teacher. She buys the following items for use in her classroom in 2023: Construction paper and tissues $55 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 2023? O a. $270 as a for AGI deduction and $30 as a from AGI deduction (subject to 2% of AGI) O b. $300 as a for AGI deduction and $0 as a from AGI deduction O c. $270 as a for AGI deduction and $0 as a from AGI deduction O d. SO as a for AGI deduction and $300 as a from AGI deduction