Dan has AGI of $$50,000$ and paid the following taxes during this tax year.

State income tax withholding $ $1,000$

State income tax estimated payments $500$

Federal income tax withholding $2,800$

Social Security tax withheld from wages $1,700$

State excise tax on liquor $300$

Automobile license $($based on the car's weight$)250$

State sales tax paid $300$

Calculate how much Dan can deduct for taxes as an itemized deduction this year.

Note: Round your intermediate calculations and final answer to the nearest whole dollar amount.

b$.$ Suppose that Diane also reported income of $$11,800$ from a half share of profits from a partnership. Disregard any potential self$-$employment taxes on this income. What AGI would Diane report under these circumstances?