The § 222 Deduction for Tuition and Related Expenses Is

The § 222 deduction for tuition and related expenses is available:

A) Regardless of the amount of a taxpayer's MAGI.
B) To cover room and board expenses to attend college.
C) To a married taxpayer filing a separate return.
D) Even if a taxpayer does claim the standard deduction.
E) None of the above.