Which, If Any, of the Following Statements Relating to the Standard

question 134

Multiple Choice

Which, if any, of the following statements relating to the standard deduction is correct?

• A)If a taxpayer dies during the year, his (or her) standard deduction must be prorated.
• B)If a taxpayer is claimed as a dependent of another, his (or her) additional standard deduction is allowed in full (i.e., no adjustment is necessary).
• C)If spouses file separate returns, both spouses must claim the standard deduction (rather than itemize their deductions from AGI).
• D)If a taxpayer is claimed as a dependent of another, no basic standard deduction is allowed.
• E)None of the above.