4 Vicky and Victor Valle filed jointly in 2021 and they have one dependent child. They reported $28,200 of itemized deductions and $1,200 for the qualified business income deduction. The 2021 standard deduction amount for MFJ is $25,100. What is the total amount of from AGI deductions they are allowed to claim on their 2021 tax return? QUESTION 5 All of the following tests are used to determine qualifying child status except: Relationship, Age, Residence, Gross Income and Support