20. Calculate the number of expeditions that could be claimed and the standard deduction that the taxpayer is entitled to take in 2020 in each of the following independent cases: a. John, age 66, and his wife, 64, file a joint return.

b. Jack, age 62 and blind, and his wife who became 65 in January 1 of the following year, file a joint return.

c. Jim and Mary, both 52, contribute more than half the support for Jim's father, who lives with them. Jim's father is 72 and blind. Jim and Mary file a joint return.

g. William, a 42-year-old bachelor pays $450 per month support for his 75-year-old mother who is disabled and is living in a rest home. She receives a taxable pension of $100 per month and uses the entire $550 per month for routine living expenses.

h. Same a (g) except William's mother also receives $400 per month from dividends on stock she owns. She also uses this amount for routine living expenses.