Huey and Daphne have been married for several years and are considering filing separately beginning this year.

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Huey and Daphne have been married for several years and are considering filing separately beginning this year. Huey has paid itemized deductions of $19,600 and Daphne has paid itemized deduc-

tions of $5,900. Can Daphne use the standard deduction because it is larger than her itemized deductions?

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