What is the standard deduction amount for Alan and Donna's joint return if neither itemizes deductions?

The standard deduction for married couples filing jointly for the tax year 2023 is $24,000. This deduction is available to those who do not itemize their deductions, which simplifies the tax filing process.

The standard deduction serves as a baseline deduction amount that reduces taxable income, thereby lowering the overall tax liability. In situations where individuals do not have sufficient itemized deductions to exceed the standard deduction, opting for the standard deduction is often the most beneficial approach.

Given the information, the choice indicating a standard deduction amount of $0 would be incorrect, as there is indeed a specified standard deduction amount available for those who file jointly, which in this case is $24,000.