Helena has AGI for 2021 of $295,400. She also incurred the following expenses during 2021: Medical expenses $27,500 State income taxes $5,700 Local income taxes $1,500 State sales taxes $2,950 Real estate taxes $3,400 DMV Fees $190 Qualified mortgage interest $7,650 Car loan interest $2,750 Credit card interest $450 Student loan interest $2,100 Charitable contributions $9,500 CPA Fees $2,500 Investment Fees $4,500 Calculate Helenas itemized deductions for 2021 before any limitation on the total deductions:

27,150

29,032

27,940

34,377