IRS Publication 501 Dependents, Standard Deduction, and Filing Information page 23 Standard Deduction for
Dependents - https://www.irs.gov/pub/irs-pdf/p501.pdf#page=23
IRS Publication 501 Table 8. Standard Deduction Worksheet for Dependents page 25 - https://www.irs.gov/pub/irs-pdf/p501.pdf#page=25
