Chyna's submitted expenses are as follows:

Personal property taxes	$325
Lost deposit when Bank of the Keys went bankrupt	$800
Charitable contributions (canceled checks)	$1247
Prescriptions	$325
Mortgage interest	$6328
Deductible for braces for her 9-year-old daughter	$1000
State sales tax (she estimates but has no receipts)	$3025
Real estate tax	$2335
Gambling losses (no gambling winnings)	$1000
Dry cleaning her pants suits for work	$425

Using the client's submitted expenses above, complete the following:

• List all allowable expenses.
• Complete her Schedule A tax form for the most recent tax year.
• For each expense not allowed, explain why.