May an individual who is married and files a joint return deduct any charitable contributions if the itemized deductions total $7000 (of which 3000 are qualified charitable contributions)?

A. The taxpayer can take the charitable contribution as an itemized deduction in addition to the standard deduction. In

2021,

a married taxpayer filing a joint return is allowed the greater of the standard deduction of

$25,100

or itemized deductions. In this situation, the itemized deductions total only

$7,000

and the taxpayer would use the standard deduction. However, COVID relief legislation provides a non-itemizer deduction that allows taxpayers to deduct cash contributions up to $10,000. The taxpayer will be eligible for this deduction for charitable contributions without itemizing if the contributions were cash contributions.

B.The taxpayer cannot take the charitable contribution as an itemized deduction. In

2021,

a married taxpayer filing a joint return is allowed the greater of the standard deduction of

$12,550

or itemized deductions. In this situation, the itemized deductions total only

$7,000

and the taxpayer would use the standard deduction. However, COVID relief legislation provides a non-itemizer deduction of up to

$300

for married taxpayers for cash contributions. The taxpayer will be eligible for this deduction for charitable contributions without itemizing if the contributions were cash contributions.

C.The taxpayer cannot take the charitable contribution as an itemized deduction. In

2021,

a married taxpayer filing a joint return is allowed the greater of the standard deduction of

$12,550

or itemized deductions. In this situation, the itemized deductions total only

$7,000

and the taxpayer would use the standard deduction. In this situation, no additional deduction will be allowed.

D.The taxpayer cannot take the charitable contribution as an itemized deduction. In

2021,

a married taxpayer filing a joint return is allowed the greater of the standard deduction of

$25,100

or itemized deductions. In this situation, the itemized deductions total only

$7,000

and the taxpayer would use the standard deduction. However, COVID relief legislation provides a non-itemizer deduction of up to

$600

for married taxpayers for cash contributions. The taxpayer will be eligible for this deduction for charitable contributions without itemizing if the contributions were cash contributions.