US President Donald Trump and his challenger Joe Biden will face off each other in a few hours in Cleveland, Ohio in the first of three Presidential debates. Hours ahead of the 90-minute debate, former vice president Biden revealed his tax returns, targetting on Trump, who paid $750 as tax returns in 2016, according to a report.

Trump has repeatedly called his contender as ‘Sleepy Joe’ and has demanded the former vice president to take a performance-enhancing drug test before their debate. Trump’s campaign on Tuesday demanded that Biden be checked for a secret earpiece, which would help the Democrat to give answers in debate.

US Presidential Debate Live Updates: Donald Trump arrives in Cleveland

“Joe Biden’s handlers several days ago agreed to a pre-debate inspection for electronic earpieces but today abruptly reversed themselves and declined,” Tim Murtaugh, Trump 2020 communications director, said in a statement. It also claimed that the 77-year-old had asked for “multiple breaks during the debate, which President Trump doesn’t need.”

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Reacting to the allegations, Kate Bedingfield, Biden’s deputy campaign manager called it ‘absurd’ and claimed that Trump’s team had tried to ensure that the debate moderator, Fox News’ Chris Wallace, would never mention the number of US deaths from COVID-19

Biden and Trump’s first debate will have “The Trump and Biden Records,” “The Supreme Court,” “COVID-19,” “The Economy,” “Race and Violence in our Cities” and “The Integrity of the Election” topics.

2020 US Presidential Debate: How and where to watch

More than 200,000 people have died in the US from COVID-19, and Biden wants the debate firmly fixed at this, Trump’s biggest liabilities.

The debate ahead of voting on judge Amy Coney Barrett’s nomination to the Supreme Court, who will be replacing the late liberal justice, Ruth Bader Ginsburg. Barrett. a favorite of Republicans, was nominated by Trump last week, who has pushed quick confirmation of her nomination before the November 3 elections.