Paul, Age 40 and Single, Has an 8-Year-Old Son, Larry

Paul, age 40 and single, has an 8-year-old son, Larry. Larry resides with his mother, Susan, in her home. Pursuant to the terms of their divorce, Paul properly claims Larry as a dependent on his income tax return. Paul pays child support payments to his ex-wife for support of his child. Susan does not claim Larry as her dependent but she does bear the economic burden of supporting the household in which they reside. What is the maximum amount of the 2014 standard deduction that Susan qualifies for?

A) $ 6,200
B) $ 9,100
C) $ 9,600
D) $12,400
E) Susan does not qualify to claim a standard deduction.