Which of the following characteristics correctly describes the procedure for the personal exemptions?

a)The threshold amounts are different and depend on filing status (e.g., joint return, single).

b)The threshold amounts are indexed for inflation each year.

c)The phaseout procedure is known as a stealth tax.

d)For the phaseout procedure to be applied, a taxpayers AGI must exceed the threshold amount.

e)Since 2018 there are no personal exemptions only credits.