Note: If you print Form 1040 & Schedule A from the IRS site (see the Web Work) it will help with this question. A MARRIED couple is qualified to take a $24,400 standard deduction in 2019. The medical limitation is 7.5% for 2019. They have adjusted gross income of $150,000 and the following items: Qualifying medical expenses = $6,000 Home mortgage interest = $20,000 (the mortgage is less than $750,000) Property taxes = $2,000 Gifts to charity = $1,000 With respect to their deductions on Schedule A: Their itemized deductions are $23,000, thus they should use the standard deduction. They must itemized since they have charitable contributions. Their itemized deductions are $29,000, thus they should use Schedule A. They must itemize since they have mortgage interest expense. Their itemized deductions are $34,250, thus they should use Schedule A