Ashley is the treasurer of the construction company. She incurred the following gains/losses throughout the year.

Gambling losses $ 2,000

Cash donation to 50% charity $10,000

Casualty gain $12,000

Casualty loss from a federally declared disaster $23,100

Casualty loss from breaking glassware through handling $ 4,000

Unreimbursed employee expenses $ 2,000

How much can Ashley deduct as itemized deductions? Assume her AGI is $100,000.