Daniel, age $38,$ is single and has the following income and expenses in $2023$:

Salary income $$69,000$

Net rent income $8,500$

Dividend income $1,100$

Payment of alimony $($divorce finalized in March $2021)14,000$

Mortgage interest on residence $8,300$

Property tax on residence $2,500$

Contribution to traditional IRA $($assume the amount is fully deductible$)2,700$

Contribution to United Church $2,500$

Loss on the sale of real estate $($held for investment$)950$

Medical expenses $5,300$

State income tax $2,550$

Federal income tax $4,700$

Daniel's standard deduction for $2023$ is $$13,850.$ What is Daniel's gross income and his AGI?

Gross income:

AGI: Should Daniel itemize his deductions from AGI or take the standard deduction?

Because Daniel's total itemized deductions $($after any limitations$)$ are $$?$

$,$ he would benefit from

itemizing his deductions.

$.$