Which of the following statements regarding Maryland deductions is correct?

Taxpayers who itemized deductions on their federal return must also itemize on their Maryland return.

When itemizing deductions in Maryland, taxpayers are allowed to include state and local income taxes in their total amount.

Taxpayers who itemized deductions on their federal return may choose whether to itemize deductions on their Maryland return or to use the standard deduction.

The Maryland standard deduction mirrors the federal standard deduction for most filing statuses.