In Preparing His 2011 Federal Income Tax Return,Sam,who Is Not

In preparing his 2011 Federal income tax return,Sam,who is not married and using single filing status,incorrectly claimed alimony payments of $12,000 as an itemized deduction (rather than as a deduction for AGI) .Sam's AGI is $60,000 and itemized deductions (which consist of the alimony,property taxes,and mortgage interest) are $20,000.Which of the following statements is correct?

A) The error will result in taxable income being overstated.
B) The error will result in taxable income being understated.
C) The error could result in either taxable income being overstated or understated.
D) The error will have no effect on taxable income.
E) None of the above.