Mitch (age 68), who is single and has no dependents, had AGl of $100,000 in 2021 . His potential itemized deductions were as follows: Medical expenses (before percentage limitations) \$15,000 State income taxes 3,000 Real estate taxes 7,000 Cash contributions to various charities 13,000 Mortgage interest paid on primary residence 4,300 What is the amount of Mitch's itemized deductions for 2021 ? 30,50034,80023,500 None of the choices 23,000 Sammy, a calendar year cash basis taxpayer who is age 66 , has the following transactions during 2021 : Salary from job $90,000 Alimony received from ex-wife 10,000 (divorce finalized in 2015) Medical expenses 7,000 Based on this information, Sammy has: AGl of $90,000 AGl of $95,000 deduction for medical expenses of $250 AGl of $99,000 deduction for medical expenses of $0