Matt is 46 years old and has a certified statement from his optometrist on December 1, 2022, that confirms he can see no better than 20/250. For tax year 2022, which is correct? 

A. Matt is not eligible for the higher standard deduction for blindness as he is only partially blind 

B. Matt is eligible for the higher standard deduction for blindness in 2022 

C. Matt is eligible for the higher standard deduction for blindness in 2023, the first full year of his blindness 

D. Matt is not eligible for the higher standard deduction for blindness as he can see better than 20/300