Tax Drill $-$ Rules for Standard Deduction

Indicate whether the following statements are "True" or "False" regarding the standard deduction.

a$.$ The standard deduction is the sum of two components: the basic standard deduction and the additional standard deduction.

b$.$ Certain taxpayers are not allowed to claim any standard deduction, and the standard deduction is limited for others.

c$.$ Taxpayers are allowed to deduct the lesser of itemized deductions or the standard deduction. The choice is elective.

d$.$ Special rules apply to the standard deduction of an individual who can be claimed as a dependent on another person's tax return.