Taxpayers except for students from India who filed dual status returns A. can never claim the standard deduction B. claim the standard deduction on 1040 but not on 1040NR C. claim a proportional share of the syandard deduction based on agi and deduct that portion on form 1040 or on 1040NR D. claim the standard deduction only if they are U.S. residents on the last day of tax year