For calendar year $2023,$ Stuart and Pamela Gibson file a joint return reflecting AGI of $$383,700.$ Their itemized deductions are as follows: Note: All expenses are before any applicable limitations$,$ unless otherwise noted.Problem $10-40($Algorithmic$)($LO$.2,3,4,5,6,7)$

For calendar year $2023,$ Stuart and Pamela Gibson file a joint return reflecting AGI of $$383,700.$ Their itemized deductions are as follows:

Note: All expenses are before any applicable limitations$,$ unless otherwise noted.

Casualty loss in a Federally declared disaster area $($not covered by

Round your final answers to the nearest whole dollar.

Calculate the amount of itemized deductions the Gibsons may claim for the year.

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