Final answer:
The personal exemption credit for Theodore and Jessica on their joint 2022 California return would include standard personal exemptions and an additional amount due to Jessica's blindness. The exact amount for 2022 would depend on California's tax code for that year, which typically changes annually.
Step-by-step explanation:
The amount of the personal exemption credit for Theodore and Jessica on their joint 2022 California return can be derived from California's personal income tax laws and guidelines. Since the question is about their exemption credits, it's important to refer to the California tax code or the latest instructions for filing personal income tax in California for the year 2022. Unfortunately, without the specific tax exemption amounts and rules for the year 2022 at hand, which usually change every year due to inflation adjustments and legislative changes, a definitive answer cannot be provided here.
However, if we consider that California law provides additional exemptions for visual impairment as well as a standard exemption for each individual, Theodore and Jessica would be entitled to their personal exemptions plus an additional amount for Jessica's blindness. These exemptions should be distinctly listed in the tax forms or instructional booklets associated with the California state personal income tax return.