John and Mary are married, under age 65 and file a joint tax return. They have a 2017 AGI o $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 6,000

( gambling winnings were 3,000

Calculate John and Mary's allowable itemized deductions