Gail is a single elementary school teacher. She buys the following items for use in her classroom in 2019. Construction paper and tissues  ---$45 Materials for decorating the classroom bulletin...

Gail is a single elementary school teacher. She buys the following items for use in her classroom in 2019.

Construction paper and tissues  ---$45

Materials for decorating the classroom bulletin boards  $200.00

Artist's smock used for in-class finger painting     $30.00

12 Dozen erasers $15.00

What amount can Gail deduct either as a for or from AGI deduction in 2019?