Sam is single. In the current year, Sam spent $10,000 on charitable contributions, $3,500 on state and local taxes, $2,000 on a health savings account contribution, $3,000 on mortgage interest expense, and $25,000 on IRA contributions. Assuming the standard deduction for a single filer in the current year is $13,850. Which of Sam's expenses are for AGi deductions? O Health savings contributions and IRA contributions O Charitable contributions, state and local taxes, and health savings contributions O Charitable contributions, state and local taxes, and mortgage interest expense O State and local taxes, IRA contributions, and health savings contributions