safe and you make a gift to the gov't of $1500 if you have support for the itemized deductions, you should take it. if your audited just produce whatever documentation the IRS asks for. it might ask for other documentation to see if all income was reported.
see this link IRS tax return audits.
https://www.litaxattorney.com/what-percentage-of-tax-returns-are-audited-each-year/
the decision is yours.
