Daniel, age 38, is single and has the following income and expenses in 2021:

Salary income	$93,000
Net rent income	15,500
Dividend income	500
Payment of alimony (divorce finalized in March 2019)	22,000
Mortgage interest on residence	8,300
Property tax on residence	1,000
Contribution to traditional IRA (assume the amount is fully deductible)	2,400
Contribution to United Church	900
Loss on the sale of real estate (held for investment)	950
Medical expenses	4,600
State income tax	2,700
Federal income tax	3,800

Daniel's standard deduction for 2021 is $12,550.

What is Daniel's gross income and his AGI?

Gross income: $_______

AGI: $______

Should Daniel itemize his deductions from AGI or take the standard deduction? Because Daniel's total itemized deductions (after any limitations) are $_________, he would benefit from

________. using the standard deduction or itemizing his deductions