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45. Mr. and Mrs. Smith are both over 65 years old and have no dependents. Their only income for the year was his salary of

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45. Mr. and Mrs. Smith are both over 65 years old and have no dependents. Their only income for the year was his salary of $60,000. What is their standard deduction on a joint return for 2019? Select one: a. $27,000 b. $24,400 c. $25,700 d. $27,700

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