Andy teaches high school math for the Metro School District. In 2018, she has incurred the following expenses associated with her job:

Noncredit correspondence course on history $ 800 Teaching cases for classroom use $1,900

Andys employer does not provide any funding for the correspondence course or teaching cases.

1. Use an available tax service to identify the amount she can deduct, if any, as a For AGI deduction and the amount, if any, as a From AGI deduction.

2. Prepare a tax research memorandum for the file.