This year Norma paid $1,200 of real estate taxes on her personal residence. Norma's other itemized deductions (state income taxes) only amount to $3,100. Which of the following is a true statement if Norma files single with one personal exemption?
A. Norma can deduct 4,300 for AGI.
B. Norma can deduct $1,200 even if her standard deduction is $5,950.
C. Norma should deduct $4,300 even if her standard deduction is $5,950.
D. Norma can deduct $3,100 even if her standard deduction is $5,950.
E. Norma should claim the standard deduction.
Answer: E. Norma should claim the standard deduction.