• Sheldon and Odessa Sanford are married and elect to file Married Filing Jointly.
• Sheldon is 73 years old and Odessa is 64 years old. Odessa earned $33,000 in wages.
• After 30 years of service, Sheldon retired from his job on February 1, 2018. During his career, Sheldon contributed pre-tax dollars to a qualified 401(k) retirement plan through his employer. His retirement is fully taxable. Sheldon also received Social Security benefits of $7,600.
• Sheldon and Odessa are not blind and cannot be claimed as dependents by another taxpayer.
• Sheldon and Odessa are U.S. citizens and have valid Social Security numbers.

2. Sheldon and Odessas standard deduction is $________.