Exercise $3-20($LO$.2)$

Brett and Abby are dependents of their parents, and each has income of $$2,100$ for the year. Brett's standard deduction for the year is $$1,250,$ and Abby's is $$2,500.$

Because their income is the same, what causes the difference in the amount of the standard deduction?

Brett's $$2,100$ is $$ income, and Abby's $$2,100$ is $$ income.