4-40 Filing Status and Standard Deduction. Determine the most beneficial filing status and the standard deduction for each of the following taxpayers for 2016 M is a 54-year-old unmarried widow whose spouse died in 2013. During all of 2016 M's 15-year-old son, for whom she claims a dependency exemption, lives with her. Sis a67-year-old bachelor who lives in New York City. S pays more than half the cost of maintaining a home in Tampa, Florida for his 89-year-old mother. He is entitled to a dependency exemption under a multiple-support agreement executed by his brother, his sister, and himself. R is a widower whose wife died in 2015. R maintained a household for his three a. b. c. dependent children during 2016 and provided 100% of the cost of the household. J is divorced and has custody of his 9-year-old child. J provides more than half the cost of the home in which he lives with his child, but his ex-wife is entitled to the dependency exemption for the child for the current year. d