For Calendar Year 2019, Jon and Betty Hansen (Ages 59

Essay

For calendar year 2019, Jon and Betty Hansen (ages 59 and 60) file a joint return reflecting AGI of $280,000.They incur the following expenditures: $$\begin{array} { l r } \text { Medical expenses before 10\%-of-AGI floor } & \$ 30,000 \\\text { Casualty loss caused by electrical fire in their home } & 30,000 \\\text { Interest on home mortgage } & 11,000 \\\text { Interest on credit cards } & 800 \\\text { Property taxes on home } & 13,000 \\\text { Charitable contributions } & 17,000 \\\text { State income tax } & 15,000 \\\text { Tax return preparation fees } & 1,200\end{array}$$ What is the amount of itemized deductions the Hansens may claim?