Which of the following statements regarding the calculation of an individuals taxable income is false?

a. The first step in the calculation of taxable income is determining the taxpayer's total income.

b. Taxpayers are allowed to deduct the greater of itemized deductions or the standard deduction in calculating taxable income.

c. Taxpayers are allowed to deduct education tax credits in calculating taxable income.

d. Filing status matters when determining the amount of any standard deduction.