Diego, age 56, a school teacher, is married and has decided to file married, filing separately. His wife plans to itemize her deductions. He has the following income and expenses in 2017:

Salary income	$31,000
Gain on sale of investments	5,000
Cash prize	750
Jury fees	50
Credit card interest	345
Property tax on personal sailboat	800
Medical expenses	4,700
Interest paid on his student loans	1,800
Teacher supplies for his second grade elementary class	500
State income tax	2,100
Federal income tax	$6,400

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

Credit card interest	Not deductible
Property tax on personal sailboat	Deductible from AGI
Medical expenses	Deductible from AGI
Interest on student loans	Deductible for AGI
Teacher supplies	Deductible for AGI
State income tax	Deductible from AGI
Federal income tax	Not deductible

The personal exemption for 2017 is $4,050.

b. Diego's gross income is $, and his AGI is $.____________ and ___________

c. Compute the amount of his total itemized deductions (after any limitations): $ _______________