Paul,a Calendar Year Married Taxpayer,files a Joint Return for 2016

Multiple Choice

Paul,a calendar year married taxpayer,files a joint return for 2016.Information for 2016 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 2016 are:

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