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Punch and Judy are married but have lived apart for the last two years. Their two children (ages 10 and 11) live with Judy in

Punch and Judy are married but have lived apart for the last two years. Their two children (ages 10 and 11) live with Judy in an apartment that she rents. Judy pays all the expenses to provide a home and the food consumed in her home. She signs Form 8332 to allow Punch to claim them as dependents. Punch owns a home and will itemize. What is Judys standard deduction

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