Linda, age 37, who files as a single taxpayer, had AGI of $280,000 for 2015. 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.