Oliver, age 40 is divorced. He's the manager of a small utility company where his salary is $58,000. Oliver's only other income was $2,000 in qualified dividends from some corporate stock he owns, a $10,000 inheritance from his aunt, and a lump sum of $20,000 in life insurance death proceeds from a policy on Oliver's aunt of which he was the beneficiary. Oliver paid $6,000 in child support during the year. He also had reimbursed medical and dental expenses of $900, charitable contributions of $1,500 in cash. state income taxes of $1,200, state sales taxes of $800, home mortgage interest of $2,100. Oliver's ex-wife claims their son as a dependent on her tax return. Which of the following is true? a) Oliver must itemize because he has itemizable deductions. b) Oliver must itemize because he pays child support to his ex-wife who itemizes deductions. c) Oliver should take the standard deduction. d) Oliver may not itemize or take the standard deduction.