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.

what is the itemized deductions and what are not, with justification.