$-$ Explain the

standard deduction and

evaluate its choice in

arriving at taxable income.

In choosing between taking the standard deduction and itemizing deductions

from AGI, what effect, if any, does each of the following have?

a$.$ The age of the taxpayer$($s$).$

b$.$ The health $($i$.$e$.,$ physical condition$)$ of the taxpayer.

c$.$ Whether tax

iling status $($e$.$g$.,$ single, married, filing jointly$).$

e$.$ Whether married taxpayers decide to file separate returns.