1.Jeffrey, age 66, and Audrey, age 65, are married and plan to file a joint federal return for 2019. Audrey is permanently blind. Their taxable income is $35,675 for the year. They used to itemize, but due to the TCJA, they will take the standard deduction. How much will the standard deduction be on their 2019 income tax return? a) $28,300 b) $27,000 c) $24,400 d) $25,700

2. Tricia, age 47, is a single taxpayer with federal adjusted gross income (AGI) of $260,000 for the tax year 2019. She will itemize deductions because she paid home mortgage interest and a large number of medical expenses, which were not covered by health insurance. Her total medical expenses for 2019 were $28,500. What amount of these expenses are deductible on Schedule A, line 4? a) $ 9,000 b) $28,500 c) $ 0 d) $ 2,500