Jerry is single, age 60, and had adjusted gross income of $120,000 in 2022. His deductible expenses were as follows:

Alimony(divorce finalized in 2017)	$20,000
Student loan interest paid	2,500
Contribution to a traditional IRA	5,500
State income taxes paid	5,500
Interest on home mortgage	8,500
Real estate taxes paid	7,000
Property tax (Car)	400

What is Jerry's total allowable itemized deductions in 2022?

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During 2022, Marvin had the following transactions. Marvin does NOT itemize his deductions.

Salary	$50,000
State income tax paid	1,000
Gifts to charity	500
Roth IRA contribution	3,000
Gift received from aunt	20,000

Marvins AGI is:

$41,000.

$50,000.

$48,500.

$47,000.

$70,000