Choose the answer with explanation: Question 50) On June 1, 2014, Ellen turned 65. Ellen has been a widow for five years and has no dependents. Her standard deduction is A) $3,950. B) $6,200. C) $7,750. D) $12,400. 51) The regular standard deduction is available to which one of the following taxpayers? A) married taxpayer filing a separate return where the other spouse itemizes B) a person who has only unearned income and is a dependent of another C) an individual filing a return for a period of less than 12 months because of a change in accounting period D) an abandoned spouse 52) Husband and wife, who live in a common law state, are eligible to file a joint return for 2014, but elect to file separately. They do not have dependents. Wife has adjusted gross income of $25,000 and has $2,200 of expenditures which qualify as itemized deductions. She is entitled to one exemption. Husband deducts itemized deductions of $11,200. What is the taxable income for the wife? A) $14,850 B) $18,850 C) $8,650 D) $22,800 53) Lewis, who is single, is claimed as a dependent on his parents' tax return. He received $2,000 during the year in dividends, which was his only income. What is his standard deduction? A) $1,000 B) $2,000 C) $2,350 D) $6,200 54) Charlie is claimed as a dependent on his parents' tax return in 2014. He received $8,000 during the year from a part-time acting job, which was his only income. What is his standard deduction? A) $1,000 B) $6,200 C) $8,000 D) $8,350 55) Deborah, who is single, is claimed as a dependent on her parents' tax return. She had a part-time job during 2014 and earned $850 during the year, which was her only income. What is her standard deduction? A) $850 B) $1,000 C) $1,200 D) $6,100