Which of the Following Statements Regarding for AGI Tax Deductions

Which of the following statements regarding for AGI tax deductions is True?

A) Taxpayers subtract for AGI deductions from gross income to determine AGI.
B) A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's standard deduction amount.
C) The deduction for qualified business income is a for AGI deduction.
D) A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's itemized deductions.