Which of the following statements regarding for AGI tax deductions is true?

Select one:

A$.$ The deduction for qualified business income is a for AGI deduction

Q$.$ Taxpayers subtract for AGI deductions from gross income to determine Ahat$(G)$

C$.$ A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's itemized deductions

A taxpayer may deduct for AGI deductions only if the deductions exceed the taxpayer's standard deduction

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