please explain to me the 3 what if questions. where the number 1100. 350 2450 12400 number came from ? i am so lost.

Alt Ctrl SNELHOCHDIH CHAPTER 6 Individ What is Courtney's standard deduction for the year? Answer: $18,650. Because Courtney is unmarried at the end of the year and she maintains a household for more than six months for Deron and Ellen, who both qualify as her dependents (as qualifying children. Courtney's filing status is head of household, which allows her to claim a standard deduction of $18,650. Given that Courtney's itemized deductions are $37,378, Will Courtney deduct her itemized deductions or her standard deduction? Answer: She will deduct her itemized deductions because they exceed her standard deduction What if: Suppose that Courtney's 10-year-old son, Deron, earned $600 this summer by mowing lawns for neighbors. If Deron is Courtney's dependent, what amount of standard deduction can Deron claim on his individual return? Answer: Deron will claim a minimum standard deduction of $1,100 because he is Courtney's depen- dent. Hence, Deron will not pay any income tax because his taxable income is reduced to zero by the standard deduction 50 What if: Would there be any difference in the amount of the standard deduction if Deron earned $2,100? Answer: Because of the amount of his earnings, Deron would claim a standard deduction in the amount of his earned income plus $350. Hence, Deron would claim a standard deduction of $2,450 and he would not pay any income tax 51 What if: Suppose Deron earned $14,000. Answer: Again, Deron would claim a standard deduction in the amount of his earned income plus $350. However, Deron's standard deduction is limited to $12,400, the maximum allowable standard deduction for a taxpayer filing single. to standnaint, the standard deduction serves two purposes. First nmount of in