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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Definitions:

Depressive Disorder

This condition involves a constant feeling of sadness or a disinterest in usual activities, markedly affecting a person's daily routine.

Neurochemical Bases

Refers to the foundational role that neurotransmitters and other chemicals play in the functioning of the nervous system and the brain.

Mood Disorders

A category of mental disorders involving persistent disturbances in mood or emotional state.

Research Effort

The systematic and diligent work undertaken to increase the stock of knowledge, including knowledge of humans, culture, and society, and the use of this stock of knowledge to devise new applications.