Identify the tax issue or issues suggested by the following situation, and state each issue in the

Question:

Identify the tax issue or issues suggested by the following situation, and state each issue in the form of a question.
Mrs. K is completely blind, while Mr. L is paralyzed from the waist down. Both individuals have the same income. The Internal Revenue Code provides a preferential deduction for individuals who are blind, and as a result, Mrs. K’s income tax liability is less than Mr. L’s income tax liability.