In Terms of the Tax Formula Applicable to Individual Taxpayers

In terms of the tax formula applicable to individual taxpayers, which, if any, of the following statements is correct?

A) In arriving at taxable income, a taxpayer must choose between the standard deduction and deductions from AGI.
B) In arriving at AGI, personal and dependency exemptions must be subtracted from gross income.
C) In arriving at taxable income, a taxpayer must choose between the standard deduction and claiming personal and dependency exemptions.
D) The formula does not apply if a taxpayer elects to claim the standard deduction.
E) None of the above.