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Vitamin C is recommended to enhance the absorption of iron supplements due to its ability to convert iron from its ferric (Fe3+) form to a more easily absorbable ferrous (Fe2+) form. This conversion significantly increases the solubility and bioavailability of iron in the intestines, facilitating its uptake by the body.

Furthermore, Vitamin C can help in protecting iron from substances that may inhibit its absorption, thus ensuring that the maximum amount of iron is available for absorption. Additionally, it can enhance the transport of iron across intestinal cell membranes, further contributing to better iron statuses, especially in individuals with iron deficiency.

The other options like calcium, magnesium, and Vitamin B12 do not play a similar role in enhancing iron absorption. Instead, calcium and magnesium can actually inhibit iron absorption when taken simultaneously, as they compete for the same transport pathways in the gut. Vitamin B12, while essential for overall health and particularly for red blood cell production, does not have a direct impact on iron absorption enhancement.