Question 72 of 85.

Mary (42) and Roland (43) are married with no dependents. They will file separate returns for 2021. Roland files his return first and claims total itemized deductions of $23,500. If Mary chooses to claim the standard deduction rather than itemizing when she files her return, what is the maximum amount she may claim?

$0

$1,600

$12,550

$25,100