Paul, a calendar year single taxpayer, has the following information:

AGI $175,000

Qualified unreimbursed medical expenses (before 7.5% AGI floor) $9,500

State income taxes $13,500

State sales tax $3,000

Real estate taxes $18,900

Home mortgage interests $8,500

Gambling losses (gambling winnings were $$6,000) $6,800

Paul's total allowable itemized deductions is:

A.

$16,800

B.

$24,500

C.

$25,300

D.

$42,200

E. $46,800