A. Wilma's marginal tax rate may be lowered when tax deductions are applied to her total income.

B. Wilma's tax deductions permit her to reduce her tax payable dollar-for-dollar.

C. Wilma's non-refundable tax credits may only reduce her taxable income dollar-for-dollar.

D. Wilma's top marginal tax rate will be applied to every taxable dollar when her tax return is filed.