Answer:
Christina, who is single. STANDARD DEDUCTION FOR SINGLE FILER $12,400
Adrian and Carol, who are filing a joint return. Their son is blind. STANDARD DEDUCTION FOR MARRIED FILING JOINTLY $24,800
Peter and Elizabeth, who are married and file separate tax returns. Elizabeth will itemize her deductions. PETER'S STANDARD DEDUCTION IS $12,400 (MARRIED FILING SEPARATELY), WHILE ELIZABETH DOES GET A STANDARD DEDUCTION (SHE WILL ITEMIZE)
Karen, who earned $1,100 working a part-time job. She can be claimed as a dependent by her parents. STANDARD $1,100 DEDUCTION FOR A DEPENDENT.
Rodolfo, who is over 65 and is single. STANDARD DEDUCTION OF $14,050 FOR BEING SINGLE AND OVER 65.
Bernard, who is a nonresident alien with U.S. income.
NO STANDARD DEDUCTION
Manuel, who is 70, and Esther, who is 63 and blind, will file a joint return.
STANDARD DEDUCTION FOR MARRIED FILING JOINTLY $27,400, ONE BEING OVER 65 AND THE OTHER ONE BEING BLIND
Herman, who is 75 and a qualifying widower with a dependent child.
STANDARD DEDUCTION FOR MARRIED FILING JOINTLY $26,100 (QUALIFYING WIDOWER) AND ONE BEING OVER 65
