John is a single taxpayer. During the current year, he pays the following amounts. John's adjusted gross income is $100,000 before considering these expenses.

State income taxes withheld from paycheck	$ 5,000
Federal income taxes withheld from paycheck	15,000
FICA taxes withheld from paycheck	7,650
Cash contribution to state university	8,000
Renter's insurance on apartment	500
Cash contribution to church	2,000
Cable television subscription fees	1,000
Cost of professional wardrobe	7,000