Calculate the total 2017 tax liability for a surviving spouse with one dependent child with a gross income of $51,310, no salary reductions for employer-provided benefits, and no itemized deductions. Assuming the single parent taxpayer's filing status is Married Filing Jointly or Surviving Spouse, the taxpayer's standard deduction for the 2017 tax year is $. (Round to the nearest dollar.) Click the following link for a standard deduction table