Susan has the following items for 2016: Loss on rental property caused by termites$110,000. Insurance covered 80% of the loss. Loss on personal use automobile$10,000. The insurance policy does not cover the first $3,000 of loss. Susan decided not to file a claim for the loss. Loss on a painting stolen from Susans house. Susan purchased the painting three year s ago as an investment. She paid $40,000 for the painting and it was worth $35,000 at the time of the theft. The painting was insured for the fair market value. Salary$40,000. Determine Susans AGI and total amount of itemized deductions for 2016