Part I (continued)

Case Study

Gabriel and Sofia are in their 20s, live in Puerto Rico, and are filing as Married Filing Jointly. Gabriel is a federal employee and Sofia works for a local bank in Puerto Rico. Because Sofia's income is exempt from U.S. tax, they must modify their standard deduction. The allowable part of their standard deduction is $13,100.

Where will they enter this amount on their Form 1116?