Answer: The difference is because after the deduction from one dependent, then the standard deviation of the other dependent will be the income that was earned plus $350.
Step-by-step explanation:
From the question, we are informed that Sam and Abby are dependents of their parents, and each has income of $2,100 for the year. We are further told that Sam's standard deduction for the year is $1,100, while the standard deduction for Abby is $2,450.
It should be noted that the income of $2100 attributed to Sam is an unearned income and in such scenario, he's allowed a minimum standard deduction of $1100.
The $2100 that Abby has is an earned income, therefore her standard deduction will be her eabee income plus $350. This will be:
= $2100 + $350
= $2450