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Derek,age 46,is a surviving spouse.If he has itemized deductions of $12,900 for 2015,Derek should not claim the standard deduction.
Facial Expression
The use of facial muscles to convey emotions or reactions non-verbally.
Two-factor Theory
A concept in psychology suggesting that emotional experiences arise from a combination of physiological arousal and a cognitive label applied to the source of the arousal.
Cognitive Label
A cognitive label refers to the identification and categorization of an experience or emotion based on cognitive processing.
Schachter's Two-factor Theory
A theory proposing that emotional experiences arise from physiological arousal followed by a cognitive interpretation of that arousal, where the context influences the type of emotion felt.
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