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

Hialea is a teacher's aide at the Learn Through Play daycare. She worked $918$ hours in $2023.$ Hialea spent $$236$ on supplies that she used in the classroom. She was not reimbursed for her expenses.

Jennifer is a kindergarten teacher at Viera Elementary School. She worked $1,154$ hours in $2023.$ Jennifer spent $$572$ on COVID$-19$ protective items $($plexiglass and air purifiers$)$ for her classroom. She was not reimbursed for her expenses.

Mckenzie is a physical education teacher at Brassville High School. She worked $988$ hours in $2023$ and spent $$235$ in gas to drive to sports events. She was not reimbursed for her expenses.

Tomasz is a counselor at Virgil Middle School. He worked $868$ hours in $2023.$ Tomasz spent $$354$ on a CPR course for his professional development. He was not reimbursed for his expenses.