Linda, who files as a single taxpayer, had AGI of $280,000 for 2017. She incurred the following expenses and losses during the year:
Medical expenses (before the 10%-of-AGI limitation) ..............................................$33,000
State and local income taxes .......................................................................................    4,500
State sales tax ...............................................................................................................    1,300
Real estate taxes ..........................................................................................................     4,000
Home mortgage interest ............................................................................................     5,000
Automobile loan interest ............................................................................................       750
Credit card interest ......................................................................................................    1,000
Charitable contributions .............................................................................................    7,000
Casualty loss (before 10% limitation but after $100 floor) .....................................  34,000
Unreimbursed employee expenses subject to the 2%-of-AGI limitation .............    7,600
Calculate Linda’s allowable itemized deductions for the year.