Melissa Smith is an elementary school teacher at Bacon and Bites Elementary School. This year Melissa spent $247.89 purchasing glue, paper, crayon, books and other supplies for her class. Due to budget constraints and budget cuts, Melissa used her own money to purchases these items knowing that her employer would not reimburse her. As an educator, can Melissa claim these expenses as a deduction?

Requirement

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Write a

MEMO in IRAC format