Meg teaches the fifth grade at a local school. During the year, she spends $1,200 for school supplies for use in her classroom. Her adjusted gross income is $42,000 before any deductions. On her income tax return, educator expenses are deducted in two different places. Explain where the expenses are reported (for or from AGI and where at on the tax return) and how much is reported in each in the two places within the tax return