1) A qualifying child of the taxpayer cannot earn more than $4,300. Answer: FALSE 2) The standard deduction may not be claimed by one married taxpayer filing a separate return if the other spouse itemizes deductions, Answer: TRUE 3) For purposes of the dependency exemption, a qualifying child must be under age 19. a full- time student under age 24, or a permanently and totally disabled child Answer: TRUE 4) A daughter or son may not satisfy the criteria to be considered a qualifying child but may still qualify as a dependent Answer: TRUE 5) The person claiming a dependent under a multiple support declaration must provide more than 25% of the dependent's support. Answer: FALSE An unmarried taxpayer may file as head of household if he maintains a home for his qualifying child Answer: TRUE 2 In 2020. the standard deduction for a married taxpayer filing a joint return and who is 67 years old with a spouse who is 65 years old is A) $26.450 B) $26,150 C) $27.500 D) $24.800 Answer C Explanation: ($27,500 = 24,800 + $1,350 + $1,350)