Under which of the following circumstances must a taxpayer itemize his deductions?

1.. When the taxpayer has been married for less than one year.

2.. When the taxpayer is married and files a separate return and the taxpayer's spouse itemizes his or her deductions.

3.. When the taxpayer is a nonresident alien.

a. 1 and 2.

b. 1 and 3.

c. 2 and 3.

d. 1, 2 and 3.