Daniel, age 38, is single and has the following income and expenses in 2019:

Salary income	$141,000
Net rent income	8,500
Dividend income	2,300
Payment of alimony (divorce finalized in March 2019)	26,000
Mortgage interest on residence	8,300
Property tax on residence	1,000
Contribution to traditional IRA (assume the amount is fully deductible)	3,000
Contribution to United Church	900
Loss on the sale of real estate (held for investment)	2,075
Medical expenses	6,700
State income tax	2,100
Federal income tax	6,800

Daniel's standard deduction for 2019 is $12,200.

a. Classify the following expenses as either "Deductible for AGI", "Deductible from AGI", or "Not deductible".

Payment of alimony
Mortgage interest on residence
Property tax on residence
Contribution to traditional IRA (assume the amount is fully deductible)
Contribution to United Church
Loss on the sale of real estate (held for investment)
Medical expenses
State income tax
Federal income tax

What is Daniel's gross income and his AGI? Gross income: _____ AGI: ______

b. 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 _________.