For calendar year 2017, Stuart and Pamela Gibson file a joint return reflecting AGI of $342,100. Their itemized deductions are as follows. Note: All expenses are before any applicable limitations, unless otherwise noted.

Casualty loss after $100 floor (not covered by insurance)	$56,800
Home mortgage interest	22,720
Credit card interest	1,136
Property taxes on home	17,040
Charitable contributions	31,240
State income tax	19,880
Tax return preparation fees	1,704

Round your final answers to the nearest whole dollar.

The Gibson's total itemized deductions before any phaseout are $.

The Gibson's total itemized deduction is $.