Karl and Karla are married and file a joint return. During 2020, they made $2,600 in charitable (cash) contributions:

Select one:

a. If they elect to itemize on Schedule A, they will be able to deduct $2,600 on Schedule A plus another $300 above-the-line on Form 1040.

b. If they do not itemize on Schedule A, they each get a $300 above-the-line deduction, for a total of $600.

c. If they elect to itemize on Schedule A, they will be able to deduct $2,300 on Schedule A plus another $300 above-the-line on Form 1040.

d. If they do not itemize on Schedule A, they can deduct their $2,600 in charitable contributions as an above-the-line deduction since it was all cash contributions.

e. None of these.