16. All of the following are true of the standard deduction except: It is the amount that itemized deductions are compared to in order to determine which amount the taxpayer deducts from their adjusted gross income (AGI). It is increased for elderly taxpayers. The amount varies depending on the taxpayer's filing status. It is a deduction allowed for every person listed on the tax return - the taxpayer, the spouse and all qualifying dependents. 17. A single taxpayer, age 28 , maintains a home in which she, her 15 year-old brother, and her 19-year-old niece live. She provides the majority of the support for her brother, her niece, and her cousin, age 18 , who is a full-time student at the university and lives in an apartment. Her niece and cousin have no income. Her brother works part-time and earned $5;000 this year. How many dependents may she claim