21. Calculate the number of exemptions and the standard deduction that the taxpayer is entitled to take in 2017 in each of the following independent cases:

a. John, age 66 and his wife age 64 file a joint return.

b. Jack age 62 and blind, and his wife, whoh became 65 on 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.

d. Harry, age 66, is a widower who maintains a home for himself and his 22-year-old son who attends college full time. Harry provided more than one half of his son's support.

e. Jackson is 28 and his wife, Joan is 27. They have two children, one three-year-old and the other seven years old. On March 29 of this year, Joan gave birth to a daughter, who died the next day. Jackson and Joan file a joint return.

f. Joe, age 65, and his wife, JoAnne, age 64, maintain a home for their unmarried daughter, age 23, who earned $4,000 and attends college on a part-time basis. Joe and JoAnne contributed $6,000 toward her support. Joe and JoAnne 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 recieves a taxable pension of $100 per month and uses the entire $550 per month for routine living expenses.

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

i. Billy Bob and his wife, Mary Sue, both 45, maintain a home for Mary Sue's friend, Jackie Jo, age 17, who came to dinner one night several years ago and has lived with them since. Jackie Jo attends school and has no income. Billy Bob and mary Sue file a joint return.

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 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 recieving 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 fo the young man, who attends school. The young man also works part time after school, earning $2,800 per year.

m. Dan and his wife, Pam, maintain a household for an 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.