Standard Deduction. (Obj. 3) Compute each taxpayer's 2014 total standard deduction.

a. Bryce, age 20, is a full-time student. His parents claim him as a dependent. Bryce has interest

income of $320 and wages from a part-time job of $3,800.

b. b. Same as in Part a., except that Bryce's wages are $6,500.

c. c. Heather, age 66, is married and files a separate return. Her husband also uses the standard

deduction on his return.

d. Juliet, age 19, is blind and claimed as a dependent by her parents. Her only income is $5,200 of

taxable interest.

9. Exemptions. (Obj. 4) How many exemptions can be claimed on a joint income tax return by an

employed taxpayer who is married and has two unmarried children? One child, a daughter age 17,

has no income. The other child, a son age 22, is a part-time college student. The son earned $3,700

during the year. The taxpayer provides over half of each child's support. The taxpayer's spouse is not

employed.

10.Exemptions. (Obj. 4) Kevin Kirby, age 67 and blind, is married to Susan Kirby, age 56 with good

vision. Their 37-year-old divorced daughter, along with her 18-year-old son, live with them. The

Kirbys provided more than half the support of their daughter and grandson. The daughter earned

wages of $4,800 during the year; the grandson, a part-time college student, earned wages of $5,000.

How many exemptions can the Kirbys claim on their 2014 joint tax return? Explain your answer.