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:

Hematuria

The presence of blood in the urine.

First Morning Urine Specimen

A urine specimen that is collected after a night’s sleep; contains greater concentrations of substances that collect over time than specimens taken during the day.

Urine Leakage

Urine leakage, or urinary incontinence, is the involuntary loss of urine, which can occur due to various reasons ranging from aging to underlying medical conditions.

24-Hour Urine Specimen

A urine specimen collected over a 24-hour period and used to complete a quantitative and qualitative analysis of one or more substances, such as sodium, chloride, and calcium.