xin 2018 David is age 78, is a widower, and is being claimed as a de- a. David's own individual filing requirement. The availability of any additional standard deduction pendent by his son. How does this situation affect the following? b. The standard deduction allowed to David o Magda maintains a household that includes a son (age 30) and a cousin (age 28). She can claim the cousin as a dependent but not her son. Explain