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For calendar year 2015, Jon and Betty Hansen (ages 59 and 60) file a joint return reflecting AGI of $280,000. They incur the following expenditures:

For calendar year 2015, Jon and Betty Hansen (ages 59 and 60) file a joint return reflecting AGI of $280,000. They incur the following expenditures:

Medical expenses before AGI floor

$30,000

Casualty loss (not covered by insurance) before statutory floors

30,000

Interest on home mortgage

10,000

Interest on credit cards

800

Property taxes on home

13,000

Charitable contributions

17,000

State income tax

15,000

Tax return preparation fees

1,200

What is the amount of itemized deductions the Hansens may claim?

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