LO3 Determine the maximum deduction from AGI for 2010 for each of the following taxpayers:

a. Selen is single and has itemized deductions for the year of $5,800, of which

$1,000 are for real estate taxes. In addition, Selen’s mother lives with her, but she does not claim her mother as a dependent.

b. Amanda and Adam are married. Amanda is 67 years old and is legally blind.

Adam is 64 years old. They have itemized deductions of $13,200.

c. Micah and Ilana are married and have two children. In April, they have an argument and Micah leaves Ilana. At year-end, Ilana is unaware of Micah’s whereabouts, and no formal divorce proceedings have been initiated. Ilana’s itemized deductions total $9,200.

d. Constantino is divorced and maintains a home for his 25-year-old daughter, who is a graduate student at a local university and earns $6,000 during the year. His itemized deductions are $5,800.

e. Helen is 69 and a widower. Her 20-year-old grandson, who is a full-time student at the local university, lives with her for the entire year. Her husband, Sam, dies in 2009 at the age of 71.

Her itemized deductions are $9,000.

f. Assume the same facts as in part

e, except that Sam dies in 2010.