Malcolm and Megan Johnson are both over age 65, married and are filing a joint tax return for 2020. The joint Social Security is 644-47-7833. The couple has AGI of $ 28,108 for 2020 and provided the following information all which can be verified for 2020:

Medical related expenses:

Medical insurance premiums $ 1,200

Premiums in insurance policy that pays $100 per day

for each day that Megan is hospitalized 400

Medical care and lodging 80

Hospital bills 2,200

Doctor bills 750

Dentist bills 240

Prescription drugs and medicines 360

Over-the-counter medicines 510

Marriage counseling 400

• The couple drove 90 miles for medial transportation and their insurance reimbursed them $850 for the above expenses.

Taxes related expenses:

Megan’s employer withheld State income tax $ 3,400

Megan paid additional state income tax for 2019 600

Real estate taxes on home 2,100

Personal property taxes based on home value 130

State gasoline taxes 80

General sales tax for the year 1,200

Federal income taxes for 2020 3,200

Customs and excise taxes 1,100

Interest related expenses:

Qualified interest on home mortgage $ 6,023

Auto interest loan 850

Student loan interest 900

“Points” on mortgage acquisition for personal home 360

Home equity loan interest to pay for college 500

Master Card interest 300

Charitable contributions:

Cash to Methodist church $ 1,100

Cash to the Republican Party 490

Check to the American Red Cross 200

Fraternity college tickets to holiday party 100

Donated $400 furniture to Salvation Army with FMV 200

• Megan bracelet (same FMV and adjusted basis) of $5,500 was stolen and she had no insurance. The couple car costing $ 18,000 was totaled and the insurance paid the FMV of $ 7,500 to the Johnson’s for the loss.

Miscellaneous expenses:

Union dues $ 244

Tax preparation fees 150

Brokerage fees to buy stocks 35

Uniform expenses not reimbursed by employer 315

Required:

Complete Schedule A showing Johnson’s total itemized deduction for 2020.