For calendar year 2021, Stuart and Pamela Gibson file a joint return reflecting AGI of $349,900.

Their itemized deductions are as follows: Note: All expenses are before any applicable limitations, unless otherwise noted.

Casualty loss in a Federally declared disaster area (not covered by insurance; before the 10%-of-AGI limitation but after the $100 floor) $54,400 Home mortgage interest (loan qualifies as acquisition indebtedness) 21,760 Credit card interest 1,088 Property taxes on home 16,320 Charitable contributions 29,920 State income tax 19,040 Tax return preparation fees 1,632 Round your final answers to the nearest whole dollar. Calculate the amount of itemized deductions the Gibsons may claim for the year.