Which, if any, of the following statements is correct?

a$)$ In arriving at taxable income, a taxpayer must elect between claiming deductions for AGI and deductions from AGI.

b$)$ In arriving at taxable income, a taxpayer must elect between deductions for AGI and the standard deduction.

C$)$ In arriving at taxable income, a taxpayer must choose between the standard deduction and itemized deductions.

d$)$ In arriving at AGI, a taxpayer must elect between claiming deductions for AGI and deductions from AGI.

e$)$ If a taxpayer has deductions for AGI, the standard deduction is not available.