Silvia is a single individual who has income of $80,000.Todd is a single individual who has income of $35,000.Neither of them itemizes their deductions.Both taxpayers will take a standard deduction of $6,100 in 2013.The concept that allows both Silvia and Todd to take this deduction is

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The standard deduction is a concept of administrative convenience, which simplifies the tax filing process for taxpayers who do not have enough deductions to itemize. It allows them to deduct a fixed amount from their taxable income, without the need to document or calculate their actual expenses. Both Silvia and Todd are eligible for the standard deduction because they are single taxpayers and do not have significant expenses that would exceed that amount. Capital Recovery (A) refers to the deduction of the cost of certain assets over time, Entity (C) refers to the legal form of a business, Wherewithal to Pay (D) is a concept of taxation that considers the taxpayer's ability to pay, and Pay-as-You Go (E) refers to the requirement of taxpayers to make estimated tax payments throughout the year. None of these concepts are directly related to the standard deduction.

Silvia Is a Single Individual Who Has Income of $80,000