Tim and Sally Jenkins are husband and wife and have elected to file a joint return for 2020. Both are under 65 years of age. They provide more than half of the support for their son, Daniel (age 27) who is a full time medical student and was not employed during the year. Daniel received a scholarship in 2020 foe 40,000 that will cover 38,000 inn tuition costs and help pay for some books and supplies. Tim and Sally furnish all the support of Vickie (Tim's sister) who is 58 years old. Due to serious medical condition Vickie spent 11 and 1/2 months of 2020 in a nursing home. Vickie lives with Tim and Sally for 2 weeks before her permanent move to the nursing home. Tim and Sally support Hale who is age 66 and a long time friend of the family and not related to Tim or Sally. Hale is single and lived with Tim and Sally all 12 months of 2020.

How many dependents may the Jenkins claim on their 2020 federal income tax return? (explain)

If Tim and Sally do not elect to itemize their deductions in 2020, what is the largest standard deduction they qualify to claim on their 2020 federal income tax return? (show work)

Whether it is correct or not, Tim and Sally decide to claim Hale as a dependent on their 2020 federal income tax return. If Hale has no earned income in 2020, but does have 1,200 in interest income, what is the amount of the standard deduction Hale can claim in his 2020 federal income tax return? (show work)