MrAnd MrsStimson Incurred $3,937 of Miscellaneous Itemized Deductions This Year

Mr.and Mrs.Stimson incurred $3,937 of miscellaneous itemized deductions this year.Their AGI was $97,300,and their marginal rate on ordinary income was 25%.Which of the following statements is false?

A) If the Stimsons itemized deductions and do not owe any alternative minimum tax (AMT) ,the tax savings from their miscellaneous itemized deductions is $498.
B) If the Stimsons do not itemize deductions,the tax savings from their miscellaneous itemized deductions is zero.
C) If the Stimsons owe alternative minimum tax (AMT) ,the tax savings from their miscellaneous itemized deductions is zero.
D) None of the above statements is false.