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Spouses Bill and Betty Baker, ages 78 and 69, maintain and reside in a home in which Betty's mother, Bertha, also lives. Bertha is

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Spouses Bill and Betty Baker, ages 78 and 69, maintain and reside in a home in which Betty's mother, Bertha, also lives. Bertha is age 92 and blind with zero gross income. Bill and Betty provide 100% of Bertha's support. What standard deduction will Bill and Betty claim on their 2021 joint federal income tax return?

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