Please answer number 8

8. Susan is single. Her taxable income is going to be taxed at the 15 percent marginal tax rate for the 2019 calendar year. Assume that Susan spent $3,000 on an item during 2019 and that the tax law allows her to choose either Option A or Option B below. Option A: A deduction for Adjusted Gross Income (AGI) equal to the cost of the item Option B: A refundable tax credit equal to 20% of the cost of the item Assuming Susan's goal is to minimize the amount of her gross federal income tax liability for 2019, which option would she prefer? a. Option A b. Option B c. Susan will be indifferent between the two options because she will have the same "gross income" regardless of which option she chooses. d. Susan will be indifferent between the two options because she will have the same "net federal income tax liability" regardless of which option she chooses