Taxpayer is over 65 and appears to below filing limit of $13,600 in 2018 and $13,800 in 2019. The 2018 return was prepared by another accountant and had less income than 2019. But the 2018 return shows a std deduction of $1500 and a taxable income of $3816 and shows a tax. The 2019 return has more income than 2018 but shows no std deduction and develops no tax. The MD AGI in 2018 was $9516 and $10063 in 2019. Was the 2018 return wrong?