Linda, age 37, who files as a single taxpayer, had AGI of $280,000 for 2016. She incurred the following expenses and losses during the year:
Medical expenses (before the 10%-of-AGI limitation).............................. $33,000
State and local income taxes ...............................................................4,500
State sales tax .................................................................................1,300
Real estate taxes ..............................................................................4,000
Home mortgage interest .....................................................................5,000
Automobile loan interest ......................................................................750
Credit card interest ...........................................................................1,000
Charitable contributions .....................................................................7,000
Casualty loss (before 10% limitation but after $100 floor) ...........................34,000
Unreimbursed employee expenses subject to the
2%-of-AGI limitation ........................................................................7,600
Calculate Linda's allowable itemized deductions for the year.