Which of the Following Statements Describing Individual Tax Deductions Is

Which of the following statements describing individual tax deductions is false?

A) Individuals can take both above-the-line and the standard deduction in the same year.
B) Individuals elect to itemize deductions in a tax year in which total itemized deductions exceed the standard deduction.
C) In a year in which an individual takes the standard deduction, any itemized deductions yield no tax benefit.
D) Individuals who pay self-employment tax can deduct the tax as an itemized deduction.