Which of the following taxpayers may not be able to claim full benefits for some common itemized deductions?

a. andre, a single taxpayer whose adjusted gross income was $270,000.
b. dianne, whose adjusted gross income was $150,000 and will file married filing separately.
c. jim and susan, who are married and file a joint return. their adjusted gross income was $310,000.
d. taya, whose adjusted gross income was $280,000. she has a dependent daughter and files head of household.