Stacie and Ryan are married and file jointly for the 2023 tax year. They have two sons. Their sons are age 10 and 14. Stacie and Ryans wages in total for the year was $133,000. Their employers withheld $18,000 in tax from their wages. In addition to the above, the following occurred the tax year: They moved several states away because of career relocation for Ryan. Their unreimbursed moving costs were $10,000. Stacie and Ryan pay $3,500 of the interest on a loan Ryans postsecondary education. They paid $2,000 in medical insurance premiums for the year. In addition, they paid $1,000 for hospital stay after an emergency room trip for Stacie. The couple paid $250 for an accountant to prepare their taxes. Their accountant calculates that their total state income tax liability is $4,000. The couple pay all their state taxes for the year.

1)Assume that Stacie and Ryans AGI for the year is $120,600. The amount of itemized deduction Stacie and Ryan have available this year is $_______.