Answer: an itemized deduction
Explanation:
From the information given, we can infer that since their taxable income is lowered, thus requiring them to pay less taxes, this is an itemized deduction.
An itemized deductions refers to the expenses that can be claimed km the tax return which in turn will help in the reduction if the individual's taxable income.
Examples of such expenses are interst aoid on home mortgage, medical expenses, taxes, charity donation etc.
