For calendar year 2021, Stuart and Pamela Gibson file a joint return reflecting AGI of $325,200. 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) $56,200 Home mortgage interest (loan qualifies as acquisition indebtedness) 22,480 Credit card interest 1,124 Property taxes on home 16,860 Charitable contributions 30,910 State income tax 19,670 Tax return preparation fees 1,686 Round your final answers to the nearest whole dollar. Calculate the amount of itemized deductions the Gibsons may claim for the year