Paul, a calendar year married taxpayer, files a joint retum with his spouse this year and reports the following AGI $175.000 State income taxes 13.500 State sales tax 3.000 Real estate taxes 18.900 Losses and expenses related to hobby income included in AGI 6.800 Paul's allowable itemized deductions this year (regardless of whether he claims a standard deduction) are: a) $28.900 Ob) $32.400 O $35,400 d) $42,200 O e) None of the above