Linda, age 37, who files as a single taxpayer, had AGI of $280,000 for 2016. She incurred the following expenses and losses during the year:

Medical expenses (before the 10%-of-AGI limitation) $33,000

State and local income taxes 4,500

State sales tax 1,300

Real estate taxes 4,000

Home mortgage interest 5,000

Automobile loan interest 750

Credit card interest 1,000

Charitable contributions 7,000

Casualty loss (before 10% limitation but after $100 floor) 34,000

Unreimbursed employee expenses subject to the 2%-of-AGI limitation 7,600

Linda's total itemized deductions before any phase out are $ $33,500 is the correct answer

Linda's total itemized deduction is $ ???? incorrect answer is $35,250

Please show details on calculations. Thanks