Kevin is single. In 2023, he earned $65,000 in salary this year from his employer and received $10,000 in alimony from his ex-wife. They divorced on July 1, 2017. His employer withheld $9,000 in tax from his salary this year. In addition to the above, the following occurred this year:

• He decided he did not like his nose. So he paid $2,000 in cosmetic surgery to make it larger and more defined.
• He paid $2,500 in union dues and for subscriptions to publications related to his work that were not reimbursed by his employer.
• He paid $15,000 in rent his apartment for the year.

Fill in the blank: Ignore your answer in a). Assume that Kevins AGI for the year is $78,650. The amount of itemized deduction Kevin has available this year is $_______.

*** answer is not 1000