Daniel, age 38, is single and has the following income and expenses in 2023: Salary income $65,000 Net rent income 6,000 Dividend income 3,500 Payment of alimony (divorce finalized in March 2021) 12,000 Mortgage interest on residence 9,900 Property tax on residence 1,200 Contribution to traditional IRA 6,000 Contribution to United Church 2,100 Loss on the sale of real estate (held for investment) 2,000 Medical expenses 3,250 State income tax 2,300 Federal income tax 5,800 Calculate Daniels AGI. Should Daniel itemize his deductions from AGI or take the standard deduction? Explain