David, who is divorced and age 58, had AGl of $400,000 during 2017. He incurred during the year the following: Medical expenses before 10%-of-AGI floor State and local income taxes Real estate taxes Home mortgage interest Charitable contributions Casualty loss before 10% limitation (after $100 floor) Unreimbursed employee expenses subject to 2%-of-AGI limitation Gambling losses (David had $7,400 of gambling income) S39,500 5,200 4,400 5,400 4,800 47,000 8,900 9,800 Compute David's total itemized deductions for the year