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Mirth and Kenzie are married and filing a joint return. They elected to take the standard deduction on their federal return. If they itemize on

  • Mirth and Kenzie are married and filing a joint return. They elected to take the standard deduction on their federal return. If they itemize on their Alabama return, they will be able to claim a deduction of $4,490.Their 2022 Alabama AGI is $28,200. Which of the following is correct? 

  • 1. They must take the standard deduction on their Alabama return, because they took the standard deduction on their federal return. 
  • 2. They must itemize their Alabama deductions because their income is too high to claim the standard deduction. 
  • 3. They should take the standard deduction on their Alabama return because it is more advantages than itemizing. 
  • 4. They should claim the itemized deductions on their Alabama return, because it is more advantageous than claiming the standard deduction.

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