{0>(4)Deductions for surviving spouse, lineal descendants, parents, siblings and grandparents of the decedent, standard deduction for funeral expenses, and special deductions for handicapped heirs.

• 四被继承人之配偶、直系血亲卑亲属、父母、兄弟姊妹、祖父母扣除额、丧葬费扣除额及残障特别扣除额。