Assume that the tax law allows individuals to claim an itemized deduction for the cost of music lessons for the taxpayer or any member of his family. Instead of this deduction, individuals may claim the first $$1,000$ of the cost as a nonrefundable tax credit $($no carryforward or carryback of any excess credit$).$ In each of the following situations, advise the taxpayer as to whether she should take the deduction or credit. In each situation, the taxpayer is single.

Ms$.$ Margo has $$92,000$ AGI. Before consideration of the $$5,000$ cost of music lessons, Ms$.$ Margo has no itemized deductions.

Ms$.$ Nelson has $$42,000$ AGI. Before consideration of the $$5,000$ cost of music lessons, Ms$.$ Nelson has $$14,000$ itemized deductions.

Ms$.$ Omar has $$225,000$ AGI. Before consideration of the $$5,000$ cost of music lessons, Ms$.$ Omar has $$13,200$ itemized deductions