. Determine the amount of the standard deduction for each of the following taxpayers for tax year 2019. (10 points)

1. Leo and Mary who are under 65 and filing a joint return. They have no dependents.

2. Sergio who is single under 65.

3. Peter who is over 65 and single.

4. Anna who is 38 and filing as head of household with a dependent child.

5. Frank who is 45 and blind and is filing as married filing separately.