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

a. Pedro is single and maintains a household for his father. His father is not a dependent of Pedro’s. Pedro’s itemized deductions are $6,400, of which $800 are for real estate taxes.

b. Jie and Ling are married. Jie is 66 years old, and Ling is 62.

They have itemized deductions of $13,200.

c. Myron and Samantha are married, and both are 38 years of age. Samantha is legally blind. They have itemized deductions of $11,200.

d. Joelynn is divorced and maintains a home for her 21-year-old son, who is a parttime student at the local university. He pays less than one-half of his support and his earned income for the year is $3,000. Her itemized deductions are $8,100.

e. Frank is 66 years of age. During the year, his wife dies. His itemized deductions are $11,500.

f. Assume the same facts as in part

e, except that Frank’s wife dies in 2009.