Which of the following is true about educator expenses?

Educator expenses refer to specific tax deductions available to qualified teachers who incur expenses related to their work in the classroom. The correct answer highlights that educator expenses are indeed available to educators who teach grades K-12, which is a specific requirement of this deduction. This means that only those teaching at the elementary and secondary levels are eligible to claim these expenses.

Additionally, educator expenses are considered an above-the-line deduction, which allows educators to deduct these expenses before arriving at their adjusted gross income (AGI). This is significant because above-the-line deductions help reduce taxable income and can be claimed even if the educator does not itemize deductions.

By understanding these two key aspects—eligibility limited to K-12 educators and the nature of the deduction as above-the-line—it becomes clear why this combination is correct. Other options may not fully encapsulate these important details, particularly in regard to eligibility and the tax treatment of the deductions.