Select the appropriate response

Which of the following statements is correct regarding the limitation on a dependent's standard

deduction?

P A dependent's standard deduction is limited to $$400.$

D A dependent is not eligible for a higher standard deduction contingent on age or blindness.

C$.$ A dependent's standard deduction cannot exceed the statutory standard deduction determined by fling status.

D$.$ A dependent's standard deduction is $$400$ plus gross income up to the regular standard deduction