Please answer both 9 and 10, Thanks

9. The most fundamental distinction between a tax credit and a tax deduction is: I a. A tax credit is a reduction of the tax base (taxable income) while a tax deduction is a reduction of gross tax liability b. As a general rule, high income taxpayers prefer tax credits while lower income taxpayers prefer tax deductions c. A tax deduction is a reduction in the tax base (taxable income) while a tax credit is a reduction of gross tax liability d. There is no fundamental distinction between tax credits and tax deductions 10. For 2019, Mary, who is single and is not claimed as a dependent of another taxpayer, has qualifying itemized deductions of $14,350. The 2019 standard deduction for taxpayer's with a filing status of "single" is $12,000. What should Mary do when preparing her federal income tax return for 2019? a. Claim deductions of $26,350 ($14,350 + $12,000) b. Claim the standard deduction c. Itemize her deductions on Schedule A of Form 1040 d. It makes not difference because no matter what Mary does, her overall tax liability will be the same