Martin and Cruz Pinellas are residents of Puerto Rico who use the filing status Married Filing Jointly. They are both under 65 and neither is blind. Martin earned $19,000 in wages from an accounting firm located in Puerto Rico and Cruz earned $30,000 in wages from the U.S. government. They have a joint bank account in Puerto Rico that earned $1,200 interest.

Based on the facts given, compute the Pinellas' allowable standard deduction by completing their Worksheet for Puerto Rico Filers with Exempt Income under Section 933 Who Do Not Itemize Deductions.

Click here to open the Worksheet, complete lines 2a, 2b, 2c, and 2d.