Problem 10-40 (Algorithmic) (LO. 2, 3, 4, 5, 6, 7) For calendar year 2021, Stuart and Pamela Gibson file a joint return reflecting AGI of $323,900. 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 insurance; before the 10%-of-AGI limitation but after the $100 floor) $49,600 Home mortgage interest (loan qualifies as acquisition indebtedness) 19,840 Credit card interest 992 Property taxes on home 14,880 Charitable contributions 27,280 State income tax 17,360 Tax return preparation fees 1,488 Round your final answers to the nearest whole dollar. Calculate the amount of itemized deductions the Gibsons may claim for the year