For 2020, all of the following statements are true regarding the higher additional standard deduction under the Tax Cuts and Jobs Act except:

A. The additional standard deduction for married taxpayers 65 or over or blind is $1,300 B. The additional standard deduction for a single taxpayer or head of household who is 65 or over or blind is $1,650 C. The taxpayer can claim the higher standard deduction for a dependent D. A person is considered to reach age 65 on the day before his or her 65th birthday