Janice, age 22, is a student who, in 2018, earns $10,000 working part-time at the college ice cream shop. She has no other income. Her medical expenses for the year total $3,000. During the year, she suffers a casualty loss of $3,500 when her apartment is damaged by flood waters (part of a Federally declared disaster area). Janice contributes $2,500 to her church. On the advice of her parents, Janice is trying to decide whether to contribute $1,000 to the traditional IRA her parents set up for her.

Complete the chart to show the effect the IRA contribution would have on Janice's itemized deductions.

		With IRA Contribution			Without IRA Contribution
Gross income		$			$
Contribution to IRA		(1,000)			0
AGI		$			$
Itemized deductions:
	Charitable contribution	$			$
	Medical expenses	$			$
	Casualty loss	$			$
Total itemized deductions		$			$

The $1,000 IRA contribution would ________________ Janice's itemized deductions by $. However, because Janice's total itemized deductions are ____________ the standard deduction for filing single, she will ______________.