For the 2021 year, Frances had an adjusted gross income figure of $60,000. She is single, age 66, and incurred the following expenses:

Medical expenses unreimbursed $5,000

State income taxes 4,000

Real estate property taxes 1,000

State sales taxes 2,500

Contribution to church 6,000

Credit card interest 1,500

Home mortgage interest 7,000

Auto loan interest (personal) 600

Her allowable itemized deductions are

A) $23,000

B) $20,600

C) $19,100

D) none of the above