John and Mary are married, under age 65 and file a joint tax return. They have a 2017 AGI of $ 260,000 and have the following itemized deductions: Medical (before limitation) 35,000 Deductible taxes 16,000 Allowable Charitable donations 12,000 Miscellaneous Itemized deductions (before limitations) Unreimbursed employee expenses $ 5,000 Investment expenses 3,500 Gambling losses (Gambling winnings were $ 3,000) 6,000 Calculate John & Marys 2017 allowable Itemized deductions.