Which,if Any,of the Following Statements Relating to the Standard Deduction

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 spouses file separate returns,both spouses must claim the standard deduction (rather than itemize their deductions from AGI) .
C) 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) .
D) If a taxpayer is claimed as a dependent of another,no basic standard deduction is allowed.
E) None of the above.