Which of the following is not an itemized deduction?

Jan and Ed Rochester are married with a 2-year-old child, who lives with them and whom they support financially. Jan and Ed file a joint tax return. In 2026, Jan and Ed realized the following items of income and expense:

They also qualified for a $2,200 child tax credit. Their employers withheld $5,800 in federal income taxes from their paychecks (in the aggregate). Finally, the 2026 standard deduction amount for married filing jointly taxpayers is $32,200. 

What is the couple's taxable income? Enter with $ XX,XXX 

Catherine de Bourgh has one child, Anne, who is 18 years old at the end of the year. Anne lived at home for seven months during the year before leaving home to attend State University for the remaining five months of the year. During the year, Anne earned $6,000 while working part time. Catherine provided 80 percent of Anne's support and Anne provided the rest. Which of the following statements regarding whether Anne is Catherine's qualifying child for the current year is correct?

Sabina recently was sickened by eating spoiled peanut butter. She successfully sued the manufacturer for her medical bills ($4,140), her emotional distress ($6,900—she now fears peanut butter), and punitive damages ($52,000). What amount must Sabina include in her gross income?

Lebron received $68,400 of compensation from his employer (no overtime) and he received $693 of interest from a municipal bond. What is the amount of Lebron's gross income from these items?

Jorge purchased a life annuity for $2,800 that will provide him $70 monthly payments for as long as he lives. Based on IRS tables, Jorge's life expectancy is 100 months. How much of the first $70 payment will Jorge include in his gross income?

In June of Year 1, Edgar's spouse died, and Edgar did not remarry during the year. What is Edgar’s filing status for Year 1 (assuming they did not have any dependents)?

Lydia and John Wickham filed jointly in Year 1. They divorced in Year 2. Late in Year 2, the IRS discovered that the Wickhams had underpaid their Year 1 taxes by $2,000. Both Lydia and John worked in Year 1 and received equal income but John had $2,000 less tax withheld than Lydia did. Who is legally liable for the tax underpayment?

All of the following are for AGI deductions except:

Joanna received $57,900 compensation from her employer (no overtime), the value of her stock in ABC company appreciated by $7,400 during the year (but she did not sell any of the stock), and she received $37,000 of life insurance proceeds from the death of her spouse. What is the amount of Joanna's gross income from these items?