Determine the maximum deduction from AGI in 2021 for each of the following taxpayers:

a. Selen is single and has itemized deductions for the year of $12,700. In addition, Selen's mother lives with her, but she does not claim her mother as a dependent.

b. Micah and Ilana are married and have two children. In April 2021, they have an argument and Micah leaves Ilana. At year-end, Ilana is unaware of Micahs whereabouts, and no formal divorce proceedings have been initiated. Ilanas itemized deductions total $14,000.

c. Constantino is divorced and maintains a home for his 25-year-old daughter who is a graduate student at a local university and earns $6,500 during the year. His itemized deductions are $14,000.

d. Helen is 69 and a widow. Her 20-year old grandson, who is a full-time student at the local university, lives with her for the entire year. Her husband, Sam, dies in 2020 at the age of 71. Her itemized deductions are $14,200.

e. Assume the same facts as in part e, except that Sam dies in 2021.