40. LO.2, 3, 4, 5, 6, 7 For calendar year 2022, Stuart and Pamela Gibson file a joint return reflecting AGI of $350,000. Their itemized deductions are as follows: Casualty loss in a Federally declared disaster area (not covered by insurance; before the 10%-of-AGI limitation but after the $100 floor) $48,600 Home mortgage interest (loan qualifies as acquisition indebtedness) Credit card interest 19,000 800 Property taxes on home Charitable contributions State income tax 16,300 28,700 18,000 Tax return preparation fees 1,200 Calculate the amount of itemized deductions the Gibsons may claim for the year.