Problem $9-31($LO$.5)$

Christine is a full$-$time fourth$-$grade teacher at Vireo Academy. During the current year, she spends $$1,400$ for classroom supplies. On the submission of adequate substantiation, Vireo reimburses her for $$500$ of these expenses $-$ the maximum reimbursement allowed for supplies under school policy. $[$The reimbursement is not shown as income $($Box $1)$ of Form W$-2$ given to Christine by Vireo.$]$

a$.$ What are the income tax consequences of the $$1,400,$ if Christine chooses to itemize her deductions from AGI? She can claim the educator's deduction in the amount of $$1,400,$ if Christine chooses to ind and is an employee business expense which is

b$.$ What are the income tax consequences of the $$1,400,$ if Christine claims the standard deduction? She can claim the educator's deduction in the amount of

AGI.