Andres and Lakeisha are married and file jointly. Andres is 72 years old and in good health. Lakeisha is 62 years old and blind. What amount of standard deduction can Andres and Lakeisha claim in 2021? Use Exhibit 6-12.

Multiple Choice

a. $27,800

b. $28,500

c. $26,800

d. $26,450

e. None of the choices are correct.

Filing Status Married filing jointly Head of household Single Married filing separately Qualifying Widow or Widower 2020 Amounts Basic Standard Deduction Additional Standard Deduction for Age and/or Blindness at End of year $24,800 $1,300 18,650 1,650 12,400 1,650 12,400 1,300 24,800 1,300 Filing Status Married filing jointly Head of household Single Married filing separately Qualifying Widow or Widower 2021 Amounts Basic Standard Deduction Additional Standard Deduction for Age and/or Blindness at End of year $25.100 $1,350 18,800 1,700 12,550 1.650 12,550 1,300 25.100 1,300 *For individuals claimed as a dependent on another return, the 2021 standard deduction is the greater of (1) $1,100 or (2) $350 plus earned income not to exceed the standard deduction amount of those who are not dependents