Robert and Chris Jones are married and report AGI of $150,000 in 2021. They also provided the following information about their expenditures throughout the year: Medical Expenses $13,000 State Income taxes 5,000 Property Taxes on principal residence 2,000 Property Taxes on Vacation home 5,000 Utilities for vacation home 20.000 Local Sales tax per IRS table 1,000 Mortgage Interest 30,000 Investment Interest 1,000 Cash Contributions to a qualified charity 15,000 Additional Information . The total Mortgage interest paid can be allocated as follows: i) $20,000 from the mortgage used to purchase their principal residence in 2018. The average mortgage balance for 2021 was $900,000, ii) $10,000 for a mortgage to purchase their vacation home in 2019. The average mortgage balance for 2021 was $100,000. The vacation home was rented for 30 days during the year and generated total income of $10,000. It was used personally for 120 days. The taxpayer uses the IRS method for any allocations. They had total investment income during the year of $2,000. All of it was interest from municipal bonds. Required: What are the total allowable itemized deductions for 2021