Mario and Kaitlin are married and file a joint tax return. They have adjusted gross income of $385,000 that includes $4,700 of investment income ($3,000 short-term capital gains and $1,700 of corporate bond interest). They paid the following expenses for the year:

Unreimbursed medical expenses $26,000 Home mortgage interest on acquisition debt of $1,200,000 (the purchase price was $1,800,000) 36,000

Interest on a home equity loan (principal amount of $125,000) 4,200

Investment interest expense 5,000

Other investment expenses 1,800

State income taxes 4,900

Real property taxes 13,000

Cash contribution to the State University athletic department booster club (for preferred seating tickets to games) 3,000

Cash contribution to the State University Business School student scholarship fund 2,000

Unreimbursed employee business expenses 6,600

Tax return preparation fee 500

What are their itemized deductions after applying all limitations?