The Regular Standard Deduction Is Available to Which One of the Following

Multiple Choice

The regular standard deduction is available to which one of the following taxpayers?

A) married taxpayer filing a separate return where the other spouse itemizes
B) a person who has only unearned income and is a dependent of another
C) an individual filing a return for a period of less than 12 months because of a change in accounting period
D) a same sex couple married under New York state law.