It depends on whether you or your spouse were a certain age, or blind.
Form 1040-SR (2022) will display standard deductions based on whether you and/or your spouse were born before January 2, 1958, or were blind.
$27,300 indicates that either you or your spouse met the age guideline above, or were blind. See the Standard Deduction Chart on the back page of the form.
The $25,900 standard deduction was the married deduction if none of those apply.
