for calendar year 2021, stuart and pamela gibson file a joint return reflecting agi of $372,000. their itemized deductions are as follows: note: all expenses are before any applicable limitations, unless otherwise noted. casualty loss in a federally declared disaster area (not covered by insurance; before the 10%-of-agi limitation but after the $100 floor)$55,600 home mortgage interest (loan qualifies as acquisition indebtedness)22,240 credit card interest1,112 property taxes on home16,680 charitable contributions30,580 state income tax19,460 tax return preparation fees1,668