Of the following statements about personal tax$$ credits, which one is NOT$$ correct?

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Part $1$

A$.$

Any unused charitable donations can be carried forward for the next five years.

B$.$

The pension income tax credit is not indexed for inflation.

C$.$

They reduce federal income tax by the same amount without regard to the$$ individual's marginal federal income tax rate.

D$.$

Personal tax credits entitle an individual to a taxable income deduction.