Following expenses were paid during the current year by Lynda a single taxpayer:

Household and miscellaneous personal expenses .................................................................25000

Estimated current year federal income tax payment..............................................................3000

Fee paid to CPA for tax return preparation...............................................................................800

Professional education courses required to maintain job skills...........................................700

Membership dues to professional society associated with her employment ....................600

Contribution to national political party ..................................................................................1000

Realty taxes paid for personal residence ...............................................................................4000

Mortgage interest paid and secured by personal residence ...............................................10000

Contributions to qualified charity organization ....................................................................2500

Premiums on life insurance policy ...........................................................................................1000

The taxpayer had $8,800 in state income taxes withheld from her paychecks in the current year. Total AGI is $100.000 for the current year. Moreover, the allowance standard deduction for taxpayer is $7.000.

Instructions:

What is the total amount of itemized deductions on her current year tax return, and what are the undetectable expenses? Justify all your answers.