Geoffrey, age 45, is recently divorced and maintains a household in which his dependent aunt lives. He has the following income and expenses in 2015:

Salary income	$74,000
Interest income	1,200
Dividend income	1,800
Child support paid	12,000
Mortgage interest on residence	2,500
Property tax on residence	900
Medical expenses for Geoffrey	1,600
Medical expenses for aunt	5,950
Penalty imposed on premature withdrawal of funds from a certificate of deposit	675
State income tax	2,440
Federal income tax	$12,300

a. Classify the following expenses as either "Deductible for AGI", "Deductible from AGI", or "Not deductible".

Child support paid	SelectDeductible for AGIDeductible from AGINot deductibleItem 1
Mortgage interest on residence	SelectDeductible for AGIDeductible from AGINot deductibleItem 2
Property tax on residence	SelectDeductible for AGIDeductible from AGINot deductibleItem 3
Medical expenses for Geoffrey	SelectDeductible for AGIDeductible from AGINot deductibleItem 4
Medical expenses for aunt	SelectDeductible for AGIDeductible from AGINot deductibleItem 5
Penalty imposed on premature withdrawal of funds from a certificate of deposit	SelectDeductible for AGIDeductible from AGINot deductibleItem 6
State income tax	SelectDeductible for AGIDeductible from AGINot deductibleItem 7
Federal income tax	SelectDeductible for AGIDeductible from AGINot deductibleItem 8

The personal exemption is $4,000 for 2015.

b. Geoffrey's gross income is $ , and his AGI income is $ .

c. What is Geoffrey's standard deduction? $

d. Compute the amount of his total itemized deductions (after any limitations). $