Sec. 30. (2) For a tax year beginning during 1987, a personal exemption of $1,600.00; for a tax year beginning during 1988, a personal exemption of $1,800.00; for a tax year beginning during 1989, a personal exemption of $2,000; and for a tax year begin (a) The taxpayer is a paraplegic, a quadriplegic, a hemiplegic, a person who is blind as defined in section 504, or a totally and permanently disabled person as defined in section 522 (b) The taxpayer is a deaf person as defined in section 2 of the deaf persons’ interpreters act, Act No. 204 of the Public Acts of 1982, being section 393.502 of the Michigan Compiled Laws. (c) The taxpayer is a person who is 65 years of age or older. (d) The return includes unemployment compensation that amounts to 50% or more of adjusted gross income.