Problem 10-38

Evan is single and has AGI of $277,300 in 2020. His potential itemized deductions before any limitations for the year total $52,300 and consist of the following:

Medical expenses (before the AGI limitation) $29,000

Interest on home mortgage 8,700

State income taxes 9,500

Real estate taxes 3,600

Charitable contributions 2,500

After all necessary adjustments are made, what is the amount of itemized deductions Evan may claim? Do not round intermediate calculations. Round medical deduction and final answer to the nearest dollar. Evan's total itemized deduction is $?