Wanda is a single taxpayer and an elementary school teacher. She also tuto,rs students in her home as a small business. In 2020, Wanda purchased $300 in school supplies for her classroom. She also purchased $400 in supplies and materials for her(tuto)r business. Lastly, she uses a 200 square feet spare bedroom in her house to tuto,r her clients. Occasionally, her mother also stays in that room during holidays. If Wanda elects to use the simplified method for her home office, what are the deductions that she may claim on her tax return based on the information provided (ignore any income limitations) and where can she claim these deductions?