Janet and Bruce, both 43, are married taxpayers filing jointly. They have itemized deductions consisting of these: Home mortgage interest $19,500 State income taxes $8,700 Property taxes $5,200 Charitable contributions $6,200 Tax return preparation fee $895 Unreimbursed employee business expenses $2,100 Unreimbursed medical expenses $18,460 Their adjusted gross income (AGI) for 2021 is $466,000. What is the amount of their allowable itemized deductions? A) $35,700 B) $37,800 C) $42,595 D) $39,600