Ryan is 40 years old, a single taxpayer, and a clergy member. During the year, Ryan received a parsonage allowance of $15,500 and a utility allowance of $2,500. The annual fair rental value of the home is $16,000. In addition to the parsonage and utility allowance, Ryan incurred the following expenses: mortgage interest of $7,000, church contributions of $5,000, car expenses of $3,000, utility bills of $2,300, personal property taxes of $250, and real estate taxes of $800. What is the appropriate amount of standard or itemized deductions he should claim on his tax return for tax year 2022?

a)$ 0 b) $13,050 c) $12,950 d) $ 6,050