Which of the Following Statements Regarding Tax Deductions Is False

Which of the following statements regarding tax deductions is false?

A) Deductions can be labeled as deductions above the line or deductions below the line.
B) The standard deduction is a from AGI deduction.
C) From AGI deductions tend to be associated with business activities while for AGI deductions tend to be associated with personal activities.
D) Taxpayers are not entitled to any deductions unless specific provisions in the tax code allow the deductions.