Which of the Following Statements Regarding the Calculation of Taxable

Which of the following statements regarding the calculation of taxable income is false?

A) The first step in the calculation of taxable income is determining the taxpayer's total income.
B) Adjusted gross income is equal to total income less above-the-line deductions.
C) Adjusted gross income can be reduced by the greater of the standard deduction or itemized deductions.
D) Taxpayers are allowed to deduct the greater of itemized deductions or above-the-line deductions in calculating taxable income.