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 $383,700. Their itemized deductions are as follows: Note: All expenses are before any applicable limitations, unless otherwise noted. $52,000 Casualty loss in a Federally declared disaster area (not covered by insurance; before the 10%-of-AGI limitation but after the $100 floor) Home mortgage interest (loan qualifies as acquisition indebtedness) 20,800 1,040 Credit card interest 15,600 Property taxes on home 28,600 Charitable contributions 18,200 State income tax 1,560 Tax return preparation fees Round your final answers to the nearest whole dollar. Calculate the amount of itemized deductions the Gibsons may claim for the year