Final answer:
An abandoned spouse with dependent children qualifies for the standard deduction available to head of household.
Step-by-step explanation:
An abandoned spouse who is treated as not married and has one or more dependent children qualifies for the standard deduction available to head of household. Head of household is a filing status that is available to taxpayers who provide a home for a qualifying child or relative and pay for more than half the cost of maintaining the household. It provides a higher standard deduction compared to filing as single or married filing separately.