Which taxpayer is an eligible educator for the educator expense deduction?

Darby is a teacher's aide at her local elementary school. She worked 671 hours in 2021. Darby spent $134 on supplies she used in the classroom. She was not reimbursed for her expenses.

Fred is a kindergarten teacher at a local elementary school. He worked 1,080 hours in 2021. Fred spent $389 on supplies for his classroom. He was not reimbursed for his expenses.

Gavin homeschooled his five children, April, Reba, Joel, Julian, and Benjamin. He taught his children for 1,187 hours in 2021. Gavin spent $789 on curricula for his children. He was not reimbursed for his expenses.

Holly is the principal at New Horizon Elementary School. She worked 855 hours in 2021. Holly spent $439 on books and supplies for two classrooms with new teachers. She was not reimbursed for her expenses.