Will and Grace are friends. Will is a self-employed art teacher and Grace helps out as a part-time assistant. Grace has control of her work and is not an employee. Will collected teaching fees of $126,000. . One student had to withdraw, and Will gave back the $1,800 fee. . Grace did only a little work this year. Will paid Grace $2,200 and sent her a 1099-MISC. Will paid $800 for fliers and $200 for business cards. . . He paid $14,000 for art and teaching supplies. He paid $500 to an agency to get his name out in the public. . He paid $1,200 for the year for office phone services used 100% by the teaching effort. He donated $1,000 to the Center for Art Appreciation. He didn't bring any other information to the interview for getting his tax return prepared. 4. What is the best line on Schedule C to input the $14,000 of art and teaching supplies? Choose one answer. a. Line 27a X b. Line 18 c. Line 22 d. This is an educator expense and so he only gets an adjustment to his income on Form 1040