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 $12,000 in 2018. The concept that allows both Silvia and Todd to take this deduction is

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The concept that allows both Silvia and Todd to take the standard deduction is administrative convenience. This is because it simplifies the tax filing process for individuals and the IRS. By providing a standard deduction, individuals do not need to spend time and resources to calculate and deduct their actual expenses. It also reduces the burden on the IRS to verify and audit individual deductions.

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