Tammy teaches elementary school history for the Metro School District. In 2017 she has incurred the following expenses associated with her job:

Noncredit correspondence course on history...........................$ 900

Teaching cases for classroom use ..............................................1,800

Tuition for university graduate course in physics .....................1,200

Transportation between school and home ................................. 750

Photocopying class materials ........................................................ 100

Transportation from school to extracurricular activities ........... 110

Cost of lunches eaten during study halls ..................................... 540

Tammy's base salary is $45,000, and she receives a $200 salary supplement to help her cover expenses associated with her school extracurricular activities.

a. Identify the amount and type (for AGI or from AGI) of deductible expenses (assume the 2016 rules apply for purpose of the qualified education expense deduction).

b. Calculate Tammy's AGI and taxable income for 2017 assuming she files single with one personal exemption (assume the 2016 rules apply for purpose of the qualified education expense deduction).