Robert Francis O$$Connor$,$ a single taxpayer age $30,$ had adjusted gross income of $$17,250$ in $2023.$ Upon examining his records, he listed the following deductions for the year:

Medical expenses

$$3,000$

Charitable contributions

$2,300$

State income taxes paid

$1,160$

Business expenses paid with an advance from

employer but excess was retained by Robert

$1,500$

The amount of his allowable itemized deductions for $2023$ is

$$6,460$

$$5,166$

$$6,666$

$$2,866$