As a tax return preparer for The Fernando Rodriguez Tax & Accounting Service, you have been asked to calculate the missing information for some of the firm's tax clients. Use the standard deductions shown below and the itemized deduction amount shown below to determine the value of the deduction to claim. If adjusted gross income is less than or equal to $152,525 multiply the number of exemptions by $3,950. Standard Deductions Single or Married filing separately $6,200 Married filing jointly or Qualifying widow(er) with dependent child $12,400 Head of household $9,100 65 or older and/or blind and/or someone else can claim you (or your spouse if filing jointly) as a dependent: Varies (See www.irs.gov for information.) Filing Status Name (Exemptions) Lerner Married filing jointly (3) Adjustments Adjusted Itemized Standard Exemption Taxable Income to Income Gross Income Deductions Deduction Allowances Income $1,242 $47,258 5,341