Tammy teaches elementary school history for the Metro School District. In 2013 she has incurred the following expenses associated with her job:

Noncredit correspondence course on history	$900
Teaching cases for classroom use	1,800
Tuition for university graduate course in physics	1,200
Transportation between school and home	750
Photocopying class materials	100
Transportation from school to extracurricular activities	110
Cost of lunches eaten during study halls	540

Tammy receives a base salary of $45,000 and a $200 salary supplement to help her cover expenses associated with her school extracurricular activities.

a.	Identify the amount and type (for AGI or from AGI) of deductible expenses.

b.	Calculate Tammy