$35.$ LO$\mathrm{.}1$ Mar$$a$,$ age $32,$ earns $$60,000$ working in $2024.$ She has no other income. Her medical expenses for the year total $$6,000.$ During the year, she suffers a casualty loss of $$9,500$ when her apartment is damaged by flood waters $($part of a Federally declared disaster area$).$ Mar$$a contributes $$6,000$ to her church and pays $$4,000$ of state income taxes. On the advice of her friend, Mar$$a is trying to decide whether to contribute $$5,000$ to a traditional IRA. What effect would the IRA contri$-$ bution have on Mar$$a$$s itemized deductions?