All of the following are eligible for the qualified educator expense deduction except?

The qualified educator expense deduction is available to educators who work in a K-12 setting and incur unreimbursed expenses for classroom supplies and materials. To be eligible, the individual must be a teacher, instructor, counselor, principal, or aide for kindergarten through grade 12 and must work at least 900 hours a school year in a school that provides elementary or secondary education.

In this context, a college professor does not qualify for the deduction. This is primarily because the deduction is limited to educators who are involved in K-12 education. College professors teach at post-secondary institutions, and their expenses do not fall under the realm of the qualified educator expense deduction, which focuses specifically on those teaching in primary and secondary education.

On the other hand, counselors, school coaches, and principals are involved in K-12 education and are therefore eligible for the deduction, as they contribute directly to the educational environment of younger students. Their roles align with the requirements set forth for claiming this deduction.