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

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.