3. Which, if any, of these statements regarding the standard deduction is correct?

a. Taxpayers who qualify for additional standard deductions may not take the basic standard deduction.

b. The standard deduction is not available to taxpayers who choose to deduct their personal and dependency exemptions.

c. The standard deduction may be taken as a deduction from AGI only if no dependency exemptions are taken by the taxpayer.

d. The basic standard deduction and the additional standard deduction amounts are indexed for inflation.

e. Neither the basic standard deduction amount nor the additional standard deduction amount is indexed for inflation.