49. A taxpayer is allowed an additional standard deduction for a dependent grandmother who is 70 years old. True False 50. A person who is widowed on February 1 may qualify to file a joint return for that year. True False 51. A surviving spouse who meets certain requirements may file a joint return for the year of death, and be entitled to similar benefits for the following two years. True False 52. If a spouse dies on January 17 and the taxpayer remarries on November 25 of the same year, the taxpayer may elect to file a joint return with the deceased spouse for that tax year. True False 53. Mr. and Mrs. Twig are both under 65 years of age and have no dependents. Their only income for the year was his salary of $15,500. During the year they made only a nominal amount of disbursements of the type that qualify as itemized deductions. What is their standard deduction in a 2021 joint return? a. $3,900 b. 25,100 c. $6,100 d. $8,950 e. None of the above