In $2023,$ Carrie, a single schoolteacher with AGI of $$78,000,$ spent $$340$ on supplies for her fourth$-$grade classroom. How can this be

treated for tax purposes?

a$.$ $$340$ deduction reported as a for AGI deduction on Schedule $1$ of Form $1040$

b$.$ $$300$ deduction reported as a for AGI deduction on Schedule $1$ of Form $1040$

c$.$ $$340$ deduction reported as an itemiz$$d deduction for unreimbursed miscellaneous employee

business expenses on Schedule A

d$.$ $$0($No deduction is available for these costs.$)$