Gail is an elementary school teacher. She buys the following items for use in her classroom in $2023$:

Construction paper and tissues $$65$

Materials for decorating the classroom bulletin boards $200$

Artist's smock used for in$-$class finger painting $45$

$12$ dozen erasers $15$

What amount can Gail deduct either as a for or from AGI deduction in $2023?$

a$.$ $$300$ as a for AGI deduction and $$0$ as a from AGI deduction

b$.$ $$325$ as a for AGI deduction and $$0$ as a from AGI deduction

c$.$ $$250$ as a for AGI deduction and $$75$ as a from AGI deduction

d$.$ $$300$ as a for AGI deduction and $$25$ as a from AGI deduction $($subject to $2\%$ of AGI$)$