Determine the amount of the standard deduction for each of the following taxpayers for tax year 2014:
a. Ann, who is single.
b. Adrian and Caroline, who are filing a joint return. Their son is blind.
c. Peter and Elizabeth, who are married and file separate tax returns. Elizabeth will itemize her deductions.
d. Patricia, who earned $1,100 working a part-time job. She can be claimed as a dependent by her parents.
e. Rodolfo, who is over 65 and is single.
f. Bernard, who is a nonresident alien with U.S. income.
g. Manuel, who is 70, and Esther, who is 62 and blind, will file a joint return.
h. Herman, who is 76 and a qualifying widower with a dependent child.