Daniel, age 38, is single and has the following income and expenses in 2013. Salary income $51,000 Net rent income $21,500 Dividend income $2,500 Payment of alimony $18,000 Mortgage interest on residence $5,700 Property tax on residence $2,200 Contribution to traditional IRA $4,500 Contribution to Untied Church $1,900 Loss on the sale of real estate (held for investment) $2,825 Medical expenses $4,600 State income tax $750 Federal income tax $8,000 a. Calculate Daniel's total itemized deduction ( After Any limitations )