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 $325,200. 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) $57,400 Home mortgage interest (loan qualifies as acquisition indebtedness) 22,960 Credit card interest 1,148 Property taxes on home 17,220 Charitable contributions 31,570 State income tax 20,090 Tax return preparation fees 1,722 Round your final answers to the nearest whole dollar. Calculate the amount of itemized deductions the Gibsons may claim for the year