Daniel, age 38, is single and has the following income and expenses in 2021: Salary income $93,000 Net rent income 3,500 Dividend income 900 Payment of alimony (divorce finalized in March 2019) 20,000 Mortgage interest on residence 7,000 Property tax on residence 3,800 Contribution to traditional IRA (assume the amount is fully deductible) 3,000 Contribution to United Church 1,300 Loss on the sale of real estate (held for investment) 1,700 Medical expenses 6,700 State income tax 1,950 Federal income tax 3,800 Daniel's standard deduction for 2021 is $12,550.