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To the internal revenue service, the reasonableness of total itemized deductions depended on the taxpayer's adjusted gross income. Large deductions which include charity and medical deductions are more reasonable for taxes payers with large adjusted gross incomes. If taxes payer claims larger than average itemized deductions for a given level of income, the chances of the irs audit are increased. Data (in thousands of dollars) on adjusted gross income and the average or reasonable amount of itemized deductions follow.

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