Rita and Carl Cambridge are both over age 65 and use the filing status married filing jointly. Their AGI is $211,008. Their total allowable itemized deductions are $22,908. How much should they deduct on their return for the standard deduction or itemized deductions?

a) $24,000 b) $22,908 c) $26,600 d) $0, AGI is too high to itemize.

(2018 tax year. Please explain how you came about your answer.)