Evan, age 61, is single and has AGI of $277,300 in 2015. His potential itemized deductions before any limitations for the year total $52,300 and consist of the following:
Medical expenses (before the 10%-of-AGI limitation)....................$28,000
Interest on home mortgage........................................................8,700
State income taxes..................................................................9,500
Real estate taxes.....................................................................3,600
Charitable contributions...........................................................2,500
After all necessary adjustments are made, what is the amount of itemized deductions Evan may claim?