Philip and Justine both receive taxable social security benefits. In 2019, the amount shown in box 5 of Philip's Form SSA-1099 was $25,078. Justine continues to work and was required to repay benefits for two prior years. In 2019, the amount shown in Justine's box 5 of Form SSA-1099 was -$12,693. What can Justine do on their jointly filed tax return to deduct the repayment?

A. Justine may use the lump-sum election to recalculate the taxable amount from prior years.

B. Philip and Justine do not have a net negative benefit amount. When a couple files MFJ, the box 5 amounts are combined. They are not eligible to claim the repayment on their tax return.

C. Philip and Justine will claim an itemized deduction on Schedule A, line 16 for the negative amount.