Jesse Brimhall is single, with good eyesight and under 65. In 2016, his itemized deductions were $4,000 before considering any real property taxes he paid during the year. Jesses adjusted gross income was $70,000 (also before considering any property tax deductions). In 2016, he paid real property taxes of $3,000 on property 1 and $1,200 of real property taxes on property 2.

a. If property 1 is Jesses primary residence and property 2 is his vacation home (he does not rent it out at all), what is his taxable income after taking property taxes into account?