Charles, who is single and age 61, had AGI of $400,000 during 2019. He incurred the following expenses

and losses during the year.

Medical expenses before AGI floor $38,500

State and local income taxes 15,200

Real estate taxes 4,400

Home mortgage interest -- Old road Bank 5,400

Charitable contributions -- Syracuse University 14,800

Unreimbursed employee expenses 8,900

Gambling losses (Charles had $7,400 of gambling income) 9,800

1. Compute Charles total itemized deductions for the year.
2. What is Charles after tax cost of his gifts to Syracuse University?
3. If Charles AGI was $90,000, would his total itemized deductions change?