Francisco Cruz is a widower. He was married to Mrs. Maria Ruiz, she died in November 2021. Prior to the event, they filed together. Mrs. Riuz was a housewife. They currently have a 4-year-old boy who is their dependent. Mr. Cruz works for the "US Army" with an annual salary of $85,000.00 for the year 2021. He currently has an ":Overpayment" of $888.00 for contribution payments for the year 2020. He received a notification from the BPPR about taxable interest from his savings account for the year 2020 for the amount of $1,321.53 and $435.32 for the year 2021. For the year 2021 he received exempt interest for $521.14. I purchase an IRA in the amount of $5,000.00. I make payments to the CRIM for a total of $1,914.32 for tax on his property and in which he currently resides. I report that I was entitled to a personal deduction and exception for dependents $10,500.00. He had a deduction from his salary for withholding taxes in the amount of $5,890.00. I contribute to a non-profit humanitarian association the amount of $850.00 in cash to benefit the homeless of Saint Thomas. He reported that the humanitarian organization did not have an office in the United States. On the other hand, he had medical expenses for the amount of $6,300.25 for the year 2021 and in 2020 $3,695.78 for his wife's cancer treatment. In the interview, Mr. Cruz reported that he is currently paying a student loan and that he received a notification from the bank certifying that he paid $1,613.00 in interest for the year 2021. He also informed us that he did not claim student interest in the 2020 return. for the amount of $1,713.00 and you are interested in taking the same for the 2021 return. On the other hand, he informed us that he had expenses of $399.00 for the purchase of books used in his work.

At the end of the exercise they must explain which of the following deductions they chose in their formula:

1. "Standard deduction or itemized deductions" 2. Later, he will briefly explain the reason for his selection.