My understanding is that you can itemize deductions OR claim a Standard deduction...but not BOTH. Her standard deduction is greater than her other possible deductions listed . She is allowed the exemption 7300. She also can deduct her IRA contributions as it is considered an 'above- the- line' deduction (and she is below the phase out income limits---does not matter if you itemize or take standard deduction....ALSO if she has a retirement plan at work her IRA MAY not be deductible)
65745 - IRA - 11400 - 7300= 44735.33
P.S. I am NOT an accountant or tax advisor !!!! LOL