Determine the maximum deduction from AGI in 2021 for each of the following taxpayers:
a. Selen is single and has itemized deductions for the year of $12,900. In addition, Selen's mother lives with her, but she does not claim her mother as a dependent.

b. Amanda and Adam are married. Amanda is 67 years old and is legally blind. Adam is 64 years old. They have itemized deductions of $25,800.

b. Amanda and Adam are married. Amanda is 67 years old and is legally blind. Adam is 64 years old. They have itemized deductions of $25,800.

d. Constantino is divorced and maintains a home for his 25-year-old daughter who is a graduate student at a local university and earns $6,500 during the year. His itemized deductions are $12,800.

e. Helen is 69 and a widow. Her 20-year-old grandson, who is a full-time student at the local university, lives with her for the entire year. Her husband, Sam, died in 2020 at the age of 71. Her itemized deductions are $14,000.

f. Assume the same facts as in part e, except that Sam died in 2021.