Which of the following taxpayers is allowed to fully deduct private mortgage insurance (PMI) on their Schedule A, Form 1040?

Sam is single, his AGI is $106,000. He paid $600 in PMI.

Abe and Sue are married and will file married filing jointly. Their AGI is $120,000 and they paid $1,200 in PMI.

Gia is married but she will file using the married filing separately status. Her AGI is $55,000 and she paid $900 in PMI.

Joe is single, his AGI is $99,000. He paid $800 in PMI.