Concerning federal tax credits, which of the following statements is false? Question 38Select one: a. If an individual qualifies for certain tax credits on their federal return, they must reduce business expenses or itemized deductions on the federal return by the amount of the credit. Oregon allows a subtraction or itemized deduction for the amount of the credit they could not claim on the federal return b. The taxpayer must subtract the entire reduction amount in the year they first claimed the federal credit, even if the federal credit is carried over c. If the taxpayer had to itemize deductions to claim the expenses for federal purposes, then they must itemize for Oregon as well d. The taxpayer must subtract the entire reduction amount in the year they first claimed the federal credit, unless the federal credit is carried over