he Tax Formula for Individuals, Filing Status and Tax Computation, The Standard Deduction (LO 1.3, 1.5, 1.8)

Marco and Tatiana are married and file separate returns for 2020. Tatiana itemizes her deductions on her return. Marco's adjusted gross income was $18,000, his itemized deductions were $2,400. Neither have any dependents.

Table for the standard deduction

Filing Status	Standard Deduction
Single	$12,400
Married, filing jointly	24,800
Married, filing separately	12,400
Head of household	18,650
Qualifying widow(er)	24,800

Click here to access the tax tables.

Calculate Marco's income tax liability assuming the couple does not live in a community property state.