Robert Francis OConnor, a single taxpayer age 30, had adjusted gross income of $17,250 in 2019. Upon examining his records, he listed the following deductions for the year: Medical expenses $3,000 Charitable contributions 2,300 State income taxes paid 1,160 Business expenses paid with an advance from employer but excess was retained by Robert 1,500 The amount of his allowable itemized deductions for 2019 is

$6,460

$4,735

$6,235

$2,435