Pedro, who is a single taxpayer, had AGI of $328,000 for 2016. He incurred the following expenses during the year: a. Medical expenses before 10%-of-AGI limitation $12,000 b. State and local income taxes $8,900 c. Real estate taxes $1,600 d. Home mortgage interest $16,000 e. Charitable contributions $2,200 f. Deductible investment interest expense $1,700

Compute the amount of Pedro's itemized deductions after any applicable reductions. Round your computations to the nearest dollar and use rounded amounts in subsequent calculations.