Which of the following statements relating to the standard deduction, if any, is correct? a. If a taxpayer dies during the year, his or her standard deduction must be prorated. b. If a taxpayer is claimed as a dependent of another, his or her additional standard deduction is allowed in full (i.e., no adjustment is necessary). c. If spouses file separate returns, both must claim the standard deduction (rather than itemize their deductions from AGI). d. If a taxpayer is claimed as a dependent of another, no basic standard deduction is allowed. e. None of these.