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.