Which of the Following Statements Relating to the Standard Deduction

question 88

Multiple Choice

Which of the following statements relating to the standard deduction, if any, 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 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 these.