This figure represents Schedule A, Form 1040-NR:Line 1a contains the statement, Standard deduction, beside the amount of 13850.Line 1b shows 13850, and lines 2 and 5 show 100.Line 8 shows 13950.There is a blurb which states, Residents of India determined to be Students or Business Apprentices: When both itemized and standard deductions are claimed, ‘X’ the lesser amount.The lines 2 and 5 amounts are X-ed in red because the taxpayer cannot claim both the standard deduction and itemized deductions, and the itemized deductions were less.The amount on line 8 was not adjusted.