20. Calculate the number of exemptions that could be claimed and the standard deduction that the taxpayer is entitled to take in 2020 in each of the following independent cases. Use the United States taxation rules.

j. Benson, a 45-year-old widower, maintains a home for his 22-year-old son Chester, who attends college full-time on a $4,000-per-year scholarship. Chester also works part time while at school, earning $1,500 per year. Benson contributes $2,000, which constitutes for the balance of Chester's support for the year.

k. Same as (j) except Chester contributes the $4,000 per year from his savings account instead of receiving it from the scholarship award.

l. Richard, a bachelor under 65, maintains a home in which a son of a deceased friend has lived the entire year. Richard furnishes over one half of the support of the young man, who attends school. The young man also works part time at school, earning $2,800 per year.

m. Dan and his wife, Pam maintain a household for and completely support three foster children. The children have been living in Dan and Pam's home all year. On December 31 of the tax year, Pam gives birth to a son.