-26 CCH Federal Taxation-Comprehensive Toplics school, earning $1,500 per year contributes $2,000, which balance of Chester's support for the 20. Calculate che number of exemptions that could be claimed and the standard deduction that the taxpayer is entitled to take in 2018 in each of the following independent cases: a. John, age 66, and his wife, age 64, file a k. Same as (), except Chester the $4,000 per year from his account instead of receiving it froo scholarship helor under 65,maina saving Jack, age 62 and blind, and his wife who became 65 on January 1 of the b. l. Richard, a bachelor under 65 following year, file a joint return. a home in which a son of a friend has lived the entire furnishes over one half of the the young man, who attends school year Jim and Mary, both 52, contribute more c. than half the support for Jim's father, who blind. Jim and Mary file a joint return. 22-year-old son who attends college ful half of his son's support They have two children, one three-year- support f lives with them. Jim's father is 72 and maintains a home for himself and his time. Harry provided more than one Jackson is 28 and his wife, Joan, is 27 man also works part time after d. Harry, age 66, is a widower who school, earning $2,800 per year. m. Dan and his wife, Pam, maintain a household for and completely three foster children. The children ha been living in Dan and Pam's home a year. On December 31 of the tax year Pam gives birth to a son. support e. old and the other seven years old. On March 29 of this year, Joan gave birth to a daughter, who died the next day. 21. What is meant by filing status? Jackson and Joan file a joint return f Joe, age 65, and his wife, JoAnne, 22. What filing status options are available to age 64, maintain a home for their Darlene, assuming she separated from her unmarried daughter, age 23, who earned hsband in March? Darlene is the sole suppon of her daughter, who lives with Darlene. $4,000 and attends college on a part- time basis. Joe and JoAnne contributed $6,000 toward her support. Joe and 23. How do head of household expenses differ JoAnne file a joint returrn. William, a 42-year-old bachelor, from the expenses used in the support test! g. pays $450 per month support for his 24. Are all individuals required to file an income 75-year-old mother who is disabled and and uses the entire $550 per month for receives $400 per month from dividends Billy Bob and his wife, Mary Sue, both dinner one night several years ago and is living in a rest home. She receives a taxable pension of $100 per month25. Charles has interest income of $1,100 and no other income. He is claimed as a dependent by his parents. Is he requiredto fle an income tax return? routine living expenses. h. Same as (g) except William's mother also on stock she owns. She also uses this 26, Why might an individual file an income amount for routine living expenses. 45, maintain a home for Mary Sue's has lived with them since. Jackie Jo Bob and Mary Sue file a joint return. return even though not required to do so i. 27. Under what circumstances must a return friend, Jackie Jo, age 17, who came to filed by an individual even though there is only $800 in taxable income? attends school and has no income. Billy 28. What is the difference between the tax table and the tax rate schedules maintains a home for his 22-year-old 29. What is the limit for self-employment son, Chester, who attends college full- time on a $4,000-per-year scholarship. Chester also works part-time while at