Marissa, who files as a single taxpayer, has AGI of $140,000 in 2022. She incurred the following expenses during the year:

State and local income taxes	5,800
Contributions to a Health Savings account	3,200
Student loan interest	4,000
Home mortgage interest	8,000
Roth IRA contribution	2,800
Traditional IRA contribution	2,400
Health insurance premiums	6,000
Gambling losses (gambling winnings were $2,000)	400

Assuming Marissa is NOT self-employed, Marissa's allowable deductions FOR AGI (above the line) are: