Bob and Nancy Goldberg are both age 67 and file a joint return. For the current year, the regular standard deduction for a couple married filing jointly is $11,900. What is the maximum standard deduction available to Bob and Nancy?
Choice "C" is correct. Because both Bob and Nancy are 65 or older, they are entitled to the additional standard deduction of $1,200 each in addition to the regular amount.
$11,900 + $1,200 + $1,200=$14,300
Choices "b", "d", and "a" are incorrect. Per the above explanation, they would each be entitled to the additional standard deduction in the amount of $1,200 each.
