LO3 Determine the maximum deduction from AGI for 2020 for each of the following taxpayers:

a. Pedro is single and maintains a household for his father. His father is not a dependent of Pedros. Pedros itemized deductions are $12,900.

b. Jie and Ling are married. Jie is 66 years old, and Ling is 62. They have itemized deductions of $19,000.

c. Myron and Samantha are married, and both are 38 years of age. Samantha is legally blind. They have itemized deductions of $24,500.

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 $17,000.

e. Frank is 66 years of age. During the year, his wife dies. His itemized deductions are $23,700.

f. Assume the same facts as in part e, except that Franks wife dies in 2018.