Jim and Mia are married and file a joint return. They purchased their primary residence in $2016[$DATES ARE IMPORTANTwhen did TCJA go into effect?$],$ and in $202$X $($current tax year$)$ had a mortgage outstanding of $$800,000,$ paying an effective annual mortgage interest rate of $3\mathrm{.}25\%.$ In $202$X $($current tax year$)$ they paid $$26,000$ in mortgage interest, $$13,450$ in property tax, and made $$12,000$ in cash charitable contributions. Their AGI was $$275,000,$ and they paid $$17,814$ in state income tax. Assuming the couple wants to minimize their tax liability and, therefore, maximize their deductions, in $202$X $($current tax year$)$ they will deduct