Answer:
Homestead exemption of $25,000, which is a standard deduction
Explanation:
Homestead exemption is the regime which is legal in order to protect the home values of the residents from the creditors, property taxes and the situations arise from the death of the spouse.
In this case, Emma, is a widow and only has a fixed income of $11,000 per year, therefore, the exemption of the homestead allows a standard deduction of $25,000.
