Your client, age $24,$ is a student that works part$-$time at the college cafeteria earning $$10,000,$ in $2018.$ This is her only income. Her medical expenses for the year total $$3000.$ In $2018,$ she has a casualty loss of $$3500$ of apartment damage by a tornado $($a federally declared a disaster area$).$ Your client has contributed $$2500$ to a church. Her parents are advising her to contribute $$1000$ to the traditional IRA they have set up for her. What effect would the IRA contribution have on your client$$s itemized deductions?