Which of the following statements is true concerning foreign income tax paid? Question 39Select one: a. If a taxpayer takes a subtraction on their Oregon return, then the subtraction is included as part of their total federal tax subtraction b. If a taxpayer claimed foreign taxes as an itemized deduction on their federal return, they may not claim them as an itemized deduction on their Oregon return c. When taking a subtraction on a Oregon return for foreign taxes paid, the total amount of foreign taxes that an individual may subtract is subject to a maximum dollar amount limit d. A taxpayer can subtract taxes paid to a foreign country if on their federal return, they did not claim a credit for taxes they paid to a foreign count