Posted: 31 Oct 2011 at 09:17 | IP Logged
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sunnyface wrote:
Becker refers to the extra amount that seniors get as an extra deduction on one of their multiple choice questions. Yet their text R2 16 indicates that it is NOT an extra standard deduction. Please advise. Thanks.
(gosh - even the gimmes aren't fer free)...sigh.
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The exam often asks a question involving a child who is blind, deaf, etc and asks if they qualify for an additional exemption. The answer is NO. However, a blind individual does receive an additional standard deduction, (elderly does as well) but they rarely test that. Instead, the exam likes to ask about the blind kid and the answer is always "no additional exemption for the blind kid". Among other things, this question forces the candidate to understand the difference between an exemption and a standard deduction.
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