Im having trouble with theses 2 questions

1)

Johnny is 20 years old and single. His parents properly claim him as a dependent on their joint tax return. During 2012, Johnny had the following income and expense items:

Wages from a part time job

$3,000

Interest income from her own savings account

2,500

State and local income taxes paid

800

State and local sales tax paid

200

Johnnys2012 taxable income is?

2)

Tammy (unmarried, age 56) claims her elderly mother (age 74) as a dependent. Tammy’s mother does not live with her, but Tammy pays for almost all of her mother’s household costs. If the mother has no gross income, the mother’s 2012 standard deduction is?