Wanda decides to file separately from her husband, Xavier. On his separately filed return. Xavier claims itemized deductions in the amount of $15,223. What are Wanda's options regarding itemizing on her return?

a. Wanda can use the full standard deduction of $12400 or itemized deductions if she has enough to exceed that number.

b. Wanda is able to claim either the full standard deduction or one-half of Xavier's itemized deductions, whichever is greater.

c. Because Xavier is itemizing. Wanda may not use the standard deduction. She is required to itemize deductions on her return.

d. Because they are married, even though not filing jointly. Wanda is required to take one-half of the amount of Xavier's itemized deductions as her standard deduction.