Scoring: Your score will be based on the number of correct matches. There is no penalty for incorrect or missing matches. Match the statements that relate to each other. Note: Some choices may be used more than once. Clear All Not available to 65-year old taxpayer who itemizes. Surviving spouse Considered in applying gross income test (for dependency exemption purposes). Scholarship funds for tuition Not considered in applying the gross income test (for dependency exemption purposes). Additional standard deduction Unmarried taxpayer who can use the same tax rates as married persons filing jointly. Scholarship funds for room and board