Paul,a Calendar Year Married Taxpayer,files a Joint Return for 2015

Multiple Choice

Paul,a calendar year married taxpayer,files a joint return for 2015.Information for 2015 includes the following: AGI $175,000 State income taxes 13,500 State sales tax 3,000 Real estate taxes 18,900 Gambling losses (gambling gains were $12,000) 6,800 Paul's allowable itemized deductions for 2015 are:

A) $13,500.
B) $32,400.
C) $39,200.
D) $42,200.
E) None of the above.