Final answer:
Derek should compare his itemized deductions of $12,900 to the standard deduction amount for a qualifying widow(er) in 2017. If the standard deduction is less than $12,900, he should itemize his deductions. The standard deduction amounts for single and married filing separately in 2017 were $6,350 and $12,700, respectively.
Step-by-step explanation:
The subject of this question is related to tax filing and, more specifically, to whether Derek, a surviving spouse aged 46, should claim the standard deduction or itemize his deductions for the tax year 2017. The answer to whether Derek should itemize or take the standard deduction depends on the amount of the standard deduction for a qualifying widow(er) in 2017, and how that compares to his itemized deductions of $12,900.
Since Derek's itemized deductions exceed the standard deduction for a single individual and approaches the standard deduction level for a married individual filing separately in 2017 ($6,350 and $12,700 respectively), without the specific standard deduction amount for a qualifying widow(er) provided, one cannot definitively advise Derek on this matter.