exemption amount
(1) Exemption amount for taxpayers other than corporations In the case of a taxpayer other than a corporation, the term “exemption amount” means— (A) $78,750 in the case of— (i) a joint return, or (ii) a surviving spouse, (B) $50,600 in the case of an individual who— (i) is not a married individual, and (ii) is not a surviving spouse, (C) 50 percent of the dollar amount applicable under subparagraph (A) in the case of a married individual who files a separate return, and (D) $22,500 in the case of an estate or trust. For purposes of this paragraph, the term “surviving spouse” has the meaning given to such term by section 2(a), and marital status shall be determined under section 7703.