Problem 10-40 (LO. 2, 3, 4, 5, 6, 7) For calendar year 2022, Stuart and Pamela Gibson file a joint return reflecting AGI of $350,000. 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) Home mortgage interest (loan qualifies as acquisition indebtedness) Credit card interest Property taxes on home Charitable contributions State income tax Tax return preparation fees $48,600 19,000 800 16,300 28,700 18,000 1,200 Round your intermediate computations to nearest whole dollar. Calculate the amount of itemized deductions the Gibsons may claim for the year.