Final answer:
The correct answer is d. All of the above. The Special Oregon Medical deduction allows for a portion of medical expenses not allowed on the federal Schedule A to be deducted if you qualify by either itemizing deductions on federal or itemizing for Oregon only, and if you or your spouse is age 62 or older.
Step-by-step explanation:
The correct answer is d. All of the above. Regarding the Special Oregon Medical deduction:
a. Your subtraction is a portion (up to 100%) of the amount not allowed on federal Schedule A. This means that you can deduct a portion of the medical expenses that you were not able to deduct on your federal tax return.
b. You qualify if you itemize deductions on federal or itemize for Oregon only. This means that you can claim the Special Oregon Medical deduction if you itemize deductions on your federal tax return or if you choose to itemize deductions for Oregon only.
c. You or your spouse must be age 62 or older. This means that either you or your spouse must be at least 62 years old to be eligible for the Special Oregon Medical deduction.
Therefore, all of the above statements are true regarding the Special Oregon Medical deduction.