32. Which of the following taxpayers should itemize? Explain. (a) Robert is a single taxpayer. He has itemized deductions of $12,200 (b) Jane qualifies as head of household. Her itemized deductions total $17,200 (c) Brian is married and files a separate return. He has itemized deductions of $12,200 (d) Lisa is a surviving spouse. Her itemized deductions are $23,700