If an amount is zero, enter "0". Click here to access the standard deduction table to use. a. Ellie is 15 and claimed as a dependent by her parents. She has $925 in dividends income and $2,320 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 $11,195. C. Shonda is age 68 and single. She is claimed by her daughter as a dependent. Her earned income is $480, and her interest income is $245. d. Frazier, age 60, is married but is filing a separate return. His wife itemizes her deductions. 0 9.4 Basic Standard Deduction Amounts Filing Status 2020 2021 Single $12,400 $12,550 Married, filing jointly 24,800 25,100 Surviving spouse 24,800 25,100 Head of household 18,650 18,800 Married, filing separately 12,400 12,550 = 9.5 Amount of Each Additional Standard Deduction Filing Status 2020 2021 Single $1,650 $1,700 Married, filing jointly 1,300 1,350 Surviving spouse 1,300 1,350 Head of household 1,650 1,700 Married, filing separately 1,300 1,350