Which of the following statements with respect to the disability supports deduction is correct?
A. Some amounts can be claimed both as a disability supports deduction and for the medical expense tax credit.
B. The total amount of the deduction is limited to $15,000 per taxation year.
C. This deduction is available to individuals who do not qualify for the disability tax credit.
D. To qualify for this​ deduction, the individual must be an employee.