Compute the standard deduction for the following taxpayers. If an amount is zero, enter "0".

a.

Margie is 15 and claimed as a dependent by her parents. She has $450 in dividend income and $2,160 in wages from a part-time job.

$

b.

Ruby and Woody are married and file a joint tax return. Ruby is age 66, and Woody is 69. Their taxable retirement income is $11,910.

$

c.

Shonda is age 68 and single. She is claimed by her daughter as a dependent. Her earned income is $570, and her interest income is $335.

$

d.

Frazier, age 52, is married but is filing a separate return. His wife itemizes her deductions.

Exhibit 9.3

Basic Standard Deduction Amounts

Filing Status	2017	2018
Single	$ 6,350	$ 12,000
Married, filing jointly	12,700	24,000
Surviving spouse	12,700	24,000
Head of household	9,350	18,000
Married, filing separately	6,350	12,000