<Ul> <Li> </Li> <Li> </Li> <Li> </Li> </Ul> <P> Under United States tax law, itemized deductions are eligible expenses that individual taxpayers can claim on federal income tax returns and which decrease their taxable income, and is claimable in place of a standard deduction, if available . </P> <P> Most taxpayers are allowed a choice between the itemized deductions and the standard deduction . After computing their adjusted gross income (AGI), taxpayers can itemize deductions (from a list of allowable items) and subtract those itemized deductions (and any applicable personal exemption deductions) from their AGI amount to arrive at the taxable income . Alternatively, they can elect to subtract the standard deduction for their filing status (and any applicable personal exemption deduction) to arrive at the taxable income . In other words, the taxpayer may generally deduct the total itemized deduction amount, or the applicable standard deduction amount, whichever is greater . </P> <P> The choice between the standard deduction and itemizing involves a number of considerations: </P>

When are itemized deductions used in computing taxable income
find me the text answering this question