Question $24(3$ points$)$

Oscar and Ruth file a joint return for $2024.$ Their only valid itemized deduction is a charitable contribution of $$30,000$ to the American Cancer Society. They want to know if they should claim the standard deduction or itemize their deductions. $($The standard deduction amount for married filing jointly for $2024$ is $$29,200.)$

They cannot itemize their deductions because they only have one category of itemized deductions

They should itemize their deductions because it exceeds the standard deduction for $2024$

They should claim the standard deduction because married taxpayers can claim a double standard of $$29,200$ for each spouse.

It does not make a difference because itemized deductions for $2024$ is limited to the $$29,200$ standard deduction