Daniel, age 38, is single and has the following income and expenses in 2019:

Salary income......................................................................................$60,000
Net rent income.......................................................................................6,000
Dividend income......................................................................................3,500
Payment of alimony (divorce finalized in March 2019).....................12,000
Mortgage interest on residence.............................................................9,900
Property tax on residence.......................................................................1,200
Contribution to traditional IRA................................................................5,000
Contribution to United Church................................................................2,100
Loss on the sale of real estate (held for investment)............................2,000
Medical expenses......................................................................................3,250
State income tax...........................................................................................300
Federal income tax...................................................................................7,000

a. Calculate Daniel’s AGI.

b. Should Daniel itemize his deductions from AGI or take the standard deduction? Explain.