For calendar year 2017, Stuart and Pamela Gibson file a joint return reflecting AGI of $350,000. Their itemized deductions.

Casualty loss after $100 floor (not covered by insurance) ..................    $48,600
Home mortgage interest...........................................................................     19,000
Credit card interest ...................................................................................          800
Property taxes on home .........................................................................      16,300
Charitable contributions .........................................................................      28,700
State income tax ......................................................................................     18,000
Tax return preparation fees ...................................................................       1,200
Calculate the amount of itemized deductions the Gibsons may claim for the year.