Silvia Is a Single Individual Who Has Income of $80,000

Silvia is a single individual who has income of $80,000. Todd is a single individual who has income of $35,000. Neither of them itemizes their deductions. Both taxpayers will take a standard deduction of $6,100 in 2014. The concept that allows both Silvia and Todd to take this deduction is

A) Capital Recovery.
B) Administrative Convenience.
C) Entity.
D) Wherewithal to Pay.
E) Pay-as-You Go.