1. Which of the statements regarding the standard deduction, if any, is correct?

a. Some taxpayers may qualify for two types of standard deductions.

b. The standard deduction is not available to taxpayers who are dependents.

c. The standard deduction may be taken as a for AGI deduction.

d. The basic standard deduction is indexed for inflation but the additional standard deduction is not.

e. None of these.

2. Which of the following statements relating to the standard deduction, if any, is correct?

a. If a taxpayer dies during the year, his or her standard deduction must be prorated.

b. If a taxpayer is claimed as a dependent of another, his or her additional standard deduction is allowed in full (i.e., no adjustment is necessary).

c. If spouses file separate returns, both must claim the standard deduction (rather than itemize their deductions from AGI).

d. If a taxpayer is claimed as a dependent of another, no basic standard deduction is allowed.

e. None of these.