Questions $7$ to $9$

Sam and Nancy are married and file a joint tax return every year since $2005.$ In $2019,$ their AGI before taking any capital loss into consideration was $$95,000.$ Sam and Nancy had a capital loss in $2019$ of $$23,000.$ Their only potential itemize deduction in $2019$ was state & local income taxes of $$28,500.$ In $2020,$ they had the following transactions for tax purposes:

$\backslash$table$[[$Wages$,$$$90,000$