5. Betty is age 34 and has AGI of $50,000. The following items may qualify as itemized deductions for Betty:

Qualified medical expenses (before 7.5% of AGI floor) $6,000 Real estate tax 1,200 State income tax 800 Charitable contributions 600 Mortgage interest on acquisition indebtedness 2,000 Home equity interest on a loan used to improve the home 300 What is the itemized deduction add-back for the AMT?

a. $2,000

b. $2,800

c. $3,800

d. $8,800