Eliza is a kindergarten teacher for Alexander Hamilton Elementary School. Eliza decorates her classroom with new artwork, posters, bulletin boards, etc. In 2018, she spends $470 on materials and supplies for her classroom. The school reimburses her $100 (the annual reimbursement limit). Eliza can deduct.................for AGI and...................from AGI. 

a. $0 for and $0 from AGI 

b. $370 for and $0 from AGI 

c. $250 for and $120 from AGI 

d. $250 for and $0 from AGI 

e. $0 for and $370 from AGI