Use the table on page $230($Example $6\mathrm{.}1)$ as a guide to show the difference between an above$-$the$-$line charitable donation of $$600$ as allowed in tax year $2021,$ compared to a below$-$the$-$line charitable deduction of $$600$ in $2021,$ assuming no other itemized deductions. $($I realize that this example is a bit dated but it is a simple example that illustrates a big idea$).$

$\backslash$table$[[,\backslash$table$[[$Above$-$the$-$line$],[$charitable$]],\backslash$table$[[$Below$-$the$-$line$],[$charitable$]]],[$Gross Income,,$],[-$Adjustments for AGI,,$],[=$Adjusted Gross Income,,$],[($AGI$),,],[\backslash$table$[[-$Standard$/$Itemized$],[$Deductions$]],,],[\backslash$table$[[$Personal Exemption$],[($Repealed by TCJA$)]],,],[=$ Taxable Income,,$],[$Difference$,,],[$Difference taxed at $22\%,,]]$

COMPARISON OF ABOVE$-$ AND BELOW$-$THE$-$LINE DEDUCTIONS $(2024)$

Single taxpayer has gross income of $$50,000.$ What is the taxpayer's taxable income if she has an $$8,000$ for$-$AGI $($above$-$the$-$line$)$ deduction in comparison to an $$8,000$ itemized $($below$-$the$-$line$)$ deduction.

$\backslash$table$[[$Tax Formula,For AGI,From AGI$],[$Gross Income,$$50,000,$$$50,000$