For the first subtraction, $13,853 minus the dependent’s net income: Type of operation: subtraction (2). Specificity of operation: numbers in column format (0); numbers adjacent (+0); labels and amounts identified without search (+0); operation identified with symbol and words (+0); numbers present (+0); no transformation (+0); total rating 0. Distractor for requested information. (2)

For the second subtraction, subtract the equivalent-to-spouse from the result of the previous task. Type of operation: subtraction (2). Specificity of operation: numbers in column format (0); numbers adjacent (+0); labels present and amounts identified with a search (+1); operation identified with symbol and words (+0); numbers identified in previous task (+1); no transformation (+0); total rating 2. Distractor for requested information. (2)

Taxpayers with an infirm dependent, will discover that the ‘equivalent to spouse’ amount claimed earlier will reduce this ‘caregiver amount’ to nothing.