A taxpayer goes to a casino and wins $10,000. The casino withholds $500 for Federal income taxes. What is the proper tax treatment by the taxpayer?

A. The taxpayer must report the winnings on Schedule 1 (Form 1040) and can claim the amount of Federal income tax withheld on page 2 of Form 1040 B. The taxpayer does not have to report the winnings because the taxpayer did not receive a Form 1099-G from the casino

C. The taxpayer is not required to report the winnings on his or her Schedule 1 (Form 1040) unless the taxpayer wants to claim the withheld amount on page 2 of Form 1040

D. The taxpayer must report the winnings on his or her Schedule 1 (Form 1040), but the taxpayer may not claim the amount of Federal income tax withheld unless the taxpayer itemizes deductions