After a networking event, you were able to onboard a new client, Lori Jones. She was out of work due to pregnancy and was not required to file a tax return in 2018. In prior years, Lori, a homeowner and single nurse has claimed itemized deductions for mortgage interest and real estate taxes, charitable contributions and unreimbursed employee expenses. You’ve sent a copy of her 2019 tax return for review and Lori responds with an email, confused, because she did not see a Form Schedule A in her client copy. Unfortunately, she is not aware of the changes due to the Tax Cuts and Jobs Act.

Please write a detailed email to Lori explaining the changes that were made under the Tax Cuts and Jobs Act and explain why the standard deduction was taken. Please keep in mind the taxpayer has no knowledge of the tax law so be sure to explain all terminology used.