-26 CCH Federal Taxation-Comprehensive Topics 20. Caleulate the number of exemptions that could be claimed and the standard deduction that the taxpayer is entidled to take in 2018 in each of the folleowing independent cases: a John, age 66, and his wife, age 64, fle a b Jack, age 62 and blind, and his wife, who became 65 on January 1 of the following year, fle a joint return 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 ful time. Harry provided more than one half of his son's support. e Jackson is 28 and his wife, Joan, is 27 They have rwo 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. Joe, age 65, and his wife, JoAnne, age 64, maintain a home for their f unmarried daughter, age 23, who earnecd time basis Joe and JoAnne contributed JoAnne ile a joint return $4,000 and attends college on a part $6,000 toward her support. Joe and William, a 42-year-old bachelor, pays $450 per month support for his g. 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 as (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. i. Blly 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