Which statement is correct?

	A.	Losses incurred in the sale or exchange of personal-use property are deductible as capital losses.
	B.	Tax deductions are less valuable for high-income taxpayers than for low-income taxpayers.
	C.	The benefit of a tax credit depends on the taxpayer's marginal tax rate.
	D.	Tax credits reduce tax liability on a dollar-for-dollar basis.
	E.	Tax deductions reduce tax liability on a dollar-for-dollar basis.