Which of the following taxpayers will be allowed to take a deduction (adjustment to income) even if they do not itemize on their 2020 tax return? Each taxpayer is single and has no other deductions to claim on Schedule A.

a. Joseph made his real estate property tax payment of $2,050 on December 9, 2020.

b. Alice contributed $450 to her local Cancer Society on November 2, 2020, which is a qualified charity.

c. Mary paid $5,980 in dental work on April 13, 2020. She charged it on her credit card.

d. Samuel contributed $50 to a GoFundMe that will benefit a child in his daughter's classroom by paying medical bills. He did this on May 12, 2020.