1. Which of the following taxpayers is not eligible for an economic impact payment in 2020? (Please answer clearly)

a.Blake, a single taxpayer with no income who is claimed as a dependent on his grandparents' tax return. b.Kaylee, a 24-year old single individual (not a dependent) who did not file a tax return in either 2018 or 2019 as her income was below the filing threshold. c.Savannah, a married taxpayer with no children, and has AGI of $75,000 in 2020. d.Ava, a married taxpayer that had a child in 2020. Her joint AGI in 2020 was $76,000.

2. Morgan is 65 years old and single. He supports his father, who is 90 years old, blind, and has no income. What is Arthur's standard deduction?

a.$20,300 b.$12,400 c.$20,000 d.$14,050 e.$18,650