Final answer:
The qualified expense for the educator expense deduction is acquiring hand soap, hand sanitizer, and disposable gloves for the classroom. These items are necessary for maintaining a clean and safe environment for students.
Step-by-step explanation:
The qualified expense for the educator expense deduction is acquiring hand soap, hand sanitizer, and disposable gloves for the classroom. This is considered a reasonable and necessary expense incurred as part of the teacher's job to maintain a clean and safe classroom environment.
Snacks for in-class birthday parties are not a qualified expense because they are not seen as necessary for education. Although buying art supplies could be a qualified expense, it would not qualify under the homeschooling category since the deduction is typically reserved for educators in K-12 schools. Lastly, teacher's union dues are not considered a direct classroom expense and thus are also not qualified for the educator expense deduction.