Which of the following statements regarding tax credits is true? Group of answer choices

a) They are deductions from adjusted gross income (AGI) based on the number of persons supported by the taxpayers income.

b) They are deductions from a taxpayers tax liability that directly reduce his or her taxes due.

c) They represent the income remaining after subtracting all allowable adjustments to (gross) income.

d) They are personal expenditures that can be deducted from adjusted gross income (AGI) when determining taxable income.

e) They are deductions that depend on the taxpayers filing status, age, and vision and that can be claimed by a taxpayer whose total itemized deductions are small.