Final answer:
Derek, age 46, may be a surviving spouse, but more information is needed to determine whether he should claim the standard deduction or itemized deductions.
Step-by-step explanation:
Derek, age 46, can be considered a surviving spouse if his spouse has passed away and he meets the criteria to be classified as a surviving spouse. Without more context, it is not possible to definitively say whether Derek should claim the standard deduction or itemized deductions.
The standard deduction for a married individual filing separately in 2018 is $12,000. If Derek's itemized deductions exceed $12,000, it may make sense for him to claim the itemized deductions. If his itemized deductions are less than $12,000, it would be more advantageous for him to claim the standard deduction.
Considering Derek's itemized deductions of $24,900, it is likely that claiming the itemized deductions would be more beneficial for him. However, it is recommended to consult with a tax professional or refer to the IRS guidelines for specific advice.