Calculating the Allowable Portion (continued)

Case Study (continued)

Take a moment to look at Antonio and Sofia's worksheet entries.

Line 1:	$31,500
Line 2a:	$40,000
Line 2b:	$60,000
Line 2c:	.6667
Line 2d:	$21,001

You could also have computed their adjusted standard deduction as follows:

($40,000/$60,000) x $31,500 = $21,001