Paul, a Calendar Year Married Taxpayer, Files a Joint Return

Paul, a calendar year married taxpayer, files a joint return for 2017.Information for 2017 includes the following: $\begin{array}{lr}\text { AGI } & \$ 175,000 \\\text { State income taxes } & 13,500 \\\text { State sal es tax } & 3,000 \\\text { Real estate taxes } & 18,900 \\\text { Gambling losses (gambling gains were } \$ 12,000 \text { ) } & 6,800\end{array}$ Paul's allowable itemized deductions for 2017 are:

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