8. Which of the following is not a correct observation related to the comparison between a deduction and a credit? a. A deduction of $100 is less valuable than a credit of $100. b. A deduction of $100 is more valuable to a 40 percent bracket taxpayer than is a $30 credit. c. A deduction of $100 is more valuable to a 40 percent bracket taxpayer than it is to a 30 percent bracket taxpayer. d. A credit of $100 is more valuable to a 40 percent bracket taxpayer than it is to a 30 percent bracket taxpayer