Determine the maximum deduction from AGI in 2016 for each of the following taxpayers:
a. Pedro is single and maintains a household for his father. His father is not a dependent of Pedro's. Pedro's itemized deductions are $6,400, of which $800 are for real estate taxes.
b. Jie and Ling are married. Jie is 66 years old, and Ling is 62. They have itemized deductions of $13,900.
c. Myron and Samantha are married, and both are 38 years of age. Samantha is legally blind. They have itemized deductions of $12,500.
d. Joelynn is divorced and maintains a home for her 21-year-old son, who is a part-time student at the local university. He pays less than one-half of his support and his earned income for the year is $3,900. Her itemized deductions are $9,000.
e. Frank is 66 years of age. During the year, his wife dies. His itemized deductions are $13,700.
f. Assume the same facts as in part e, except that Frank's wife dies in 2015.