What is the standard deduction for Kevin and Jane, who are both 60 with Jane being blind and filing as Married Filing Jointly?

For the tax year 2023, the standard deduction for married couples filing jointly is $27,700. However, additional amounts can be added for individuals who are over 65 or blind. In this case, Kevin and Jane, both being 60 years old, do not qualify for the additional standard deduction for age, but Jane qualifies for an additional amount because she is blind.

The additional standard deduction for being blind in 2023 is $1,500 for married individuals filing jointly. Therefore, to calculate the total standard deduction for Kevin and Jane, you start with the standard deduction amount for Married Filing Jointly, which is $27,700, and then add the $1,500 for Jane's blindness.

Thus, the calculation is:

$27,700 (standard deduction) + $1,500 (additional amount for Jane's blindness) = $29,200.

However, it looks like the listed answer option does not match this calculation, which suggests there could be a discrepancy or misunderstanding regarding the options presented. Despite this, the procedure of determining the standard deduction is correctly reflecting the additional amount available for blindness in this scenario. The correct standard deduction given the situation would indeed be higher than the standard married filing jointly deduction due to