All of the following are true regarding a Claim of Right overpayment under Section 1341 except:

A. The taxpayer generally deducts the repayment on the same form or schedule on which he or she previously reported it as income

B. If the amount the taxpayer repaid was more than $3,000, he or she can choose to take a tax credit for the year of repayment if he or she included the income under a claim of right

C. When determining whether the amount the taxpayer repaid was more or less than $3,000, he or she should consider each instance of repayment separately

D. The taxpayer can use the method (deduction or credit) that results in less tax