Which of the Following Statements with Respect to the Disability

Which of the following statements with respect to the disability supports deduction is correct?

A) To qualify for this deduction, the individual must be performing duties as an employee.
B) The total amount of the deduction is limited to $15,000 per taxation year.
C) Some amounts can be claimed both as a disability supports deduction and as an inclusion in the base for the medical expense tax credit.
D) This deduction is available to individuals who do not qualify for the disability tax credit.