During the current year, Walter, a single taxpayer, had the following items:

Salary $105,000

Personal use casualty gain 45,000

Personal use casualty loss (after $100 floor) 58,000

Cash contribution to church 25,000

Determine Walters itemize deductions for the current year.

	a.	25,000
	b.	27,500
	c.	68,000
	d.	83,000
	e.	None of the above