please explain

Congress is considering passing a law to encourage taxpayers to purchase new gym equipment in order to stay healthy. Which one of the following would maximize the value of this tax deduction for the most taxpayers? Select one: O a. All of the above would provide the same tax savings to taxpayers. O b. Create a new category of deduction from AGI. O c. allow the deduction to be an itemized deduction. O d. Allow a deduction for AGI