Where both husband and wife have income and their marital status exists throughout the tax year, the total allowance under (1) (a) and (b) shall be 60,000 Baht. If their marital status does not exist throughout the tax year, each may separately deduct an allowance under (1) (a) and for the allowance deducted under (c), (f) and (g), each may separately deduct, for each case, one half of the allowance in accordance with the prescribed rules.