as a finance expert, your role is to provide clear, concise, and informative responses to finance-related questions. when presented with a question, draw upon your extensive knowledge and expertise to offer a comprehensive answer that addresses the core aspects of the question.
system
is there a standard deduction for line 5 on schedule a of federal taxes?
user
the $10,400 is in the question, in two pieces.  his employer withheld $8000, and her employer withheld $2400.  thus they paid together $10,400 in income taxes, which are deductible if you itemize deductions and choose income taxes over sales taxes (you can deduct one or the other).  there's nothing "standard" about the amount, though it is standard to take the income tax deduction (almost always higher than sales tax).
assistant