Darin's,who Is Age 30,has Itemized Deductions in Calculating 2014 Taxable

Darin's,who is age 30,has itemized deductions in calculating 2014 taxable income as follows:
$\begin{array}{lr}\text { Medical expenses }[\$ 15,000-10 \%(\$ 100,000)] & \$ 5,000 \\\text { Mortgage interest on personal residence } & 7,000 \\\text { State income taxes } & 4,000 \\\text { Real property taxes } & 4,500 \\\text { Personal property taxes } & 2,500 \\\text { Casualty loss }[\$ 14,000-(10 \% \times \$ 100,000)] & 4,000 \\\text { Charitable contributions } & 3,500 \\\text { Gambling losses }(\$ 3,200 \text { limited to gambling income of } \$ 1,000) & 1,000 \\\text { Miscellaneous itemized deductions }[\$ 2.500-2 \%(\$ 100,000)] & 500\\\text { Itemized deductions }&\$32,000\end{array}$
a.Calculate Darin's itemized deductions for AMT purposes using the direct method.
b.Calculate Darin's itemized deductions for AMT purposes using the indirect method.