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(1) In general. For taxable years beginning in 2013, the standard deduction amounts under § 63(c)(2) are as follows: Filing Status Standard Deduction Married Individuals Filing Joint Returns $12,200 and Surviving Spouses (§ 1(a)) Heads of Households (§ 1(b)) $8,950 Unmarried Individuals (other than Surviving Spouses $6,100 and Heads of Households) (§ 1(c)) Married Individuals Filing Separate $6,100 Returns (§ 1(d)) (2) Dependent. For taxable years beginning in 2013, the standard deduction amount under § 63(c)(5) for an individual who may be claimed as a dependent by another taxpayer cannot exceed the greater of (1) $1,000, or (2) the sum of $350 and the individual's earned income. (3) Aged or blind. For taxable years beginning in 2013, the additional standard deduction amount under § 63(f) for the aged or the blind is $1,200. The additional standard deduction amount is increased to $1,500 if the individual is also unmarried and not a surviving spouse. .08 Overall Limitation on Itemized Deductions. For taxable years beginning in 2013, the applicable amounts under § 68(b) are $300,000 in the case of a joint return or a surviving spouse, $275,000 in the case of a head of household, $250,000 in the case of an individual who is not married and who is not a surviving spouse or head of household, and $150,000 in the case of a married individual filing a separate return. .09 Qualified Transportation Fringe Benefit. For taxable years beginning in 2013, the