Superintendent Arlene Ackerman is due a $100,000 retention bonus on Thursday, although she said in February that she plans to defer it. But it doesn't sound as if she's giving it back.

If she takes it now, she can put it to good use on her rumored upcoming French vacation.

Here are our suggestions for spending the windfall:

* $1,430 Roundtrip tickets on Air France from Philadelphia.

* $11,000 Seven nights in a deluxe room at the Four Seasons Hotel George V, Paris' premiere hotel.

* $300 Two days of spa vouchers at the hotel, to wash away all of the bad memories of this past school year.

* $460 A bottle of Hermes Perfume 24 Faubourg, to smell her best the next time she's surrounded by angry parents and teachers.

* $30,000 To follow in the footsteps of Kim Kardashian, who bought herself a rare crocodile-skin bag from Hermes on a recent trip to Paris with her mom.

* $10,000 The only way to make the Hermes bag look better is by wearing it with a pricey Chanel dress.

* $2,300 To rent the 19th Century Chateau Villa Nova, in St. Remy de Provence, where Ackerman can skip through fields of lavender for a week.

* $260 Cost of a week of French lessons in Paris, so she can replace a laid-off French teacher.

* $28,750 Ackerman could easily afford a 1945 Chateau Mouton Rothschild, one of the most expensive bottles of wine ever sold.

* $15,500 To spend on cake to send back to the thousands of district employees she just laid off.

-Daily News staff report