Paul, a Calendar Year Single Taxpayer, Has the Following Information

Multiple Choice

Paul, a calendar year single taxpayer, has the following information for 2019: $$\begin{array} { l r } \text { AGI } & \$ 175,000 \\\text { State income taxes } & 13,500 \\\text { State sales tax } & 3,000 \\\text { Real estate taxes } & 18,900 \\\text { Gambling losses (gambling gains were } \$ 12,000 \text { ) } & 6,800\end{array}$$ Paul's allowable itemized deductions for 2019 are:

A) $10,000.
B) $16,800.
C) $39,200.
D) $42,200.
E) None of these.