Please read and follow these instructions carefully to complete your case.

John Drinkwater is a teacher at Canyon Elementary School. This year Mr. Drinkwater spent $249.29 on crayons, paper, glue, books and other supplies for his class. Due to budget constraints and budget cuts, John used his personal money to purchase these items. Mr. Drinkwater was aware his employer would not reimburse him. As an educator, can Mr. Drinkwater claim these expenses as a deduction?

Requirement: Write a MEMO in IRAC (issues, rules analysis conclusion) format to Mr. Drinkwater's question! NO IRS PUBLICATIONS, USE IRC ONLY!!!!