David and Debra Dawson, husband and wife, are having marital issues. On May $13.20\backslash$times $2,$ David moved into an apartment near the family home and did not live in the home for the remainder of $202.$ David and Debra have two sons ages $5$ and $11$ who continued to reside in the family home with Debra after David moved out. David has already filed a $202$ Form $1040,$ on which he used the Married Separate filing classification. David did not claim either of the sons as a dependent on his return. Assuming that Debra seeks the most advantageous filing status, how should she file her Form $1040$ for the year?

A Head of Household

B Married Separate

C Abandoned Spouse

D Married Joint

E None of the above answers

Married couple Bob and Betty Baxter, ages $67$ and $66,$ have two children, both of whom are under the age of nineteen. What standard deduction amount will Bob and Betty deduct on their $206$ Form $1040$ joint return and what will be the total number of exemptions and dependents for the year?

A Standard deduction $=$$$27,\frac{700}{?}$ exemptions and dependents $=4$

B Standard deduction $=$$$30,\frac{700}{?}$ exemptions and dependents $=2$

C Standard deduction $=$$$30,700/$ exemptions and dependents $=4$

D Standard deduction $=$$$27,\frac{700}{?}$ exemptions and dependents $=2$

E None of the above answers