From #$10,$ how do taxpayers determine whether they should deduct their itemized deductions or utilize the standard deduction?

a$)$ They will use the smaller of itemized or standard deductions

b$)$ None of the answers are correct

c$)$ They will use the standard deduction unless they elect to use itemized and then they will always have to use itemized deductions.

d$)$ They will use standard deduction if they have children

e$)$ They will use the larger of itemized or standard deductions