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

question 73

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 these.

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