the term standard deduction means— (A) $24,400, in the case of a joint return (or a surviving spouse (as defined in section 2(a)), (B) three-quarters of the amount in effect under subparagraph (A) for the taxable year, in the case of the head of a household (as defined in section 2(b)), and (C) one-half of the amount in effect under subparagraph (A) for the taxable year, in any other case. (2) Limitation on standard deduction in the case of certain dependents In the case of an individual who is a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the standard deduction applicable to such individual for such individual’s taxable year shall not exceed the greater of— (A) $500, or (B) the sum of $250 and such individual’s earned income (within the means of section 32). (3) Certain individuals, etc., not eligible for standard deduction In the case of— (A) a married individual filing a separate return where either spouse itemizes deductions, (B) a nonresident alien individual, (C) an individual making a return under section 443(a)(1) for a period of less than 12 months on account of a change in his annual accounting period, or (D) an estate or trust, common trust fund, or partnership, the standard deduction shall be zero. (4) Unmarried individual For purposes of this section, the term unmarried individual means any individual who— (A) is not married as of the close of the taxable year (as determined by applying section 7703), (B) is not a surviving spouse (as defined in section 2(a)) for the taxable year, and (C) is not a dependent of another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins. (5) Inflation adjustments (A) Standard deduction amount In the case of any taxable year beginning after 2019, the dollar amount in paragraph (1)(A) shall be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(c)(2)(A)