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.

---

Definitions:

Schema

A cognitive framework or concept that helps organize and interpret information in the brain.

Assimilation

The process of absorbing new information into our existing cognitive frameworks, often discussed in the context of learning and cultural integration.

Accommodation

The process of adjusting or adapting one's cognitive structures to incorporate new information.

Egocentrism

A cognitive characteristic where an individual is unable to understand that others may have different perspectives and feelings from their own.