Which, If Any, of the Following Statements Relating to the Standard

question 134

Multiple Choice

Which, if any, of the following statements relating to the standard deduction is correct?

• A)If a taxpayer dies during the year, his (or her) standard deduction must be prorated.
• B)If a taxpayer is claimed as a dependent of another, his (or her) additional standard deduction is allowed in full (i.e., no adjustment is necessary).
• C)If spouses file separate returns, both spouses must claim the standard deduction (rather than itemize their deductions from AGI).
• D)If a taxpayer is claimed as a dependent of another, no basic standard deduction is allowed.
• E)None of the above.

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Definitions:

Adolescents

Young people in the transitional stage of physical and psychological development that generally occurs during the period from puberty to legal adulthood.

Cohabitants

People living together in a domestic partnership without being legally married to one another.

Married Couples

Two individuals legally joined in matrimony, sharing a life together with rights and responsibilities as defined by their union.

Masturbation

Sexual self-pleasuring that involves some form of direct physical stimulation.