True / False and why?

I think False because they can still claim the donation even if they do not have enough to itemize.

- Luther and Lexi are married and file a joint return. - Luther and Lexi were enrolled in their Marketplace second lowest cost silver (SLCSP) high deductible health plan (HDHP) with family coverage for all of 2022 .Their annual enrollment premium was $7,000. They did not receive the benefit of an Advance Premium Tax Credit (APTC). - Lexi and Luther's modified adjusted gross income (MAGI) for 2022 is $70,000. This is more than 400% of the Federal Poverty Line (FPL) for the contiguous 48 states, where they live. - In 2022, Lexi contributed $2,300 to her Health Savings Account (HSA). Of that amount, $1,300 was made pretax through her employer's cafeteria plan. She received Form W-2 from her employer reporting this amount in Box 12a, with code W. She made the remaining $1,000 contribution by electronic deposit into the HSA from her checking account. Luther did not contribute to his HSA in 2022. - Luther's Form 1099-SA shows a distribution from his HSA of $500. They have receipts showing they paid $200 for new eyeglasses for Luther, $250 for over the counter allergy medicine for Luther, and $100 for Lexi's doctor visit copays. - Luther and Lexi donated $450 by check to their local food bank. The food bank is a qualified organization and provided Luther and Lexi with a written acknowledgment of their donation. They contributed $50 in cash to a local family in need. They also donated clothing in good condition with fair market value of $200 to Goodwill. They have a receipt for the donation. - Luther and Lexi are U.S. citizens with valid Social Security numbers. They do not have enough expenses to itemize their deductions. 9. Luther and Lexi cannot claim a deduction for any of their charitable donations because they do not have enough expenses to itemize. True False