In Terms of the Tax Formula Applicable to Individual Taxpayers,which,if

In terms of the tax formula applicable to individual taxpayers,which,if any,of the following statements is correct?

A) The formula does not apply if a taxpayer elects to claim the standard deduction.
B) In arriving at AGI, personal and dependency exemptions must be subtracted from gross income.
C) In arriving at taxable income, a taxpayer must choose between the standard deduction and claiming personal and dependency exemptions.
D) In arriving at taxable income, a taxpayer must choose between the standard deduction and deductions from AGI.
E) None of the above.