Exhibit $9\mathrm{.}4$

Exercise $9-2($Algorithmic$)($LO$.2)$

Compute the $2022$ standard deduction for the following taxpayers.

If an amount is zero, enter $"0".$

Click here to access the Exhibits $9\mathrm{.}4$ and $9\mathrm{.}5$ to use.

a$.$ Ellie is $15$ and claimed as a dependent by her parents. She has $$1,525$ in dividends

income and $$3,880$ 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 $$14,770.$

c$.$ Shonda is age $68$ and single. She is claimed by her daughter as a dependent. Her

earned income is $$240,$ and her interest income is $$470.$

d$.$ Frazier, age $56,$ is married but is filing a separate return. His wife itemizes her

deductions.