12. Which of the following is true for Siena? OA. She has only $13,130 in itemized deductions, so she will take her standard deduction of $18,650 instead. OB. She has $13,130 in itemized deductions, which is higher than her standard deduction of $12,400. OC. She has only $14,630 in itemized deductions, so she will take her standard deduction of $18,650 instead. OD. She will claim $16,480 in itemized deductions.