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:

Group of answer choices

a. 27,150

b. 29,032

c. 27,940

d. 34,377