Which of the Following Statements About a Tax Deficiency Is

Which of the following statements about a tax deficiency is true?

A) If a taxpayer is assessed a deficiency, the government will charge interest on the deficiency regardless of the reason for the deficiency.
B) Individuals who pay interest on a tax deficiency can deduct it as an itemized deduction.
C) Individuals who pay interest on a tax deficiency can deduct it as an above-the-line business expense.
D) If a taxpayer is assessed a deficiency, the government will charge interest on the deficiency regardless of the reason for the deficiency and individuals who pay interest on a tax deficiency can deduct it as an itemized deduction.