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

a.Chandra is a teache/s aide at the Teeny Tots preschool. She worked 910 hours in 2022. Chandra spent $234 on supplies she used in the classroom. She was not reimbursed for her expenses.

b. Elena is a kindergarten teacher at Rocky Hill Elementary School. She worked 1,1'lOhours in2022. Elena spent $579 on COVID-19 proleclive items (plexiglass and air puriliers) for her classroom. She was not reimbursed for her expenses.

c.Lexa is a physical education teacher at Coolsville High School. She purchased participation trophies for all ol her students at a cost of $295. She worked 895 hours in 2022. She was not reimbursed for her expenses.

d.Masahiro is a counselor at Dewey Middle School. He worked 865 hours in 2022. Masahiro spent $345 on a CPR course for his professional development. He was not reimbursed for his expenses.