Received Notice of Deficiency: Standard Deduction subtracted from Itemized Deduction?

I received a notice of Deficiency after almost a year and the correction I see is that they are subtracting Standard deduction from Itemized deduction resulting in me owing them back.

 

I filed using Itemized deduction on my 2022 tax filing like I always do using Turbo Tax in the amount of $52,000. Received form 4549(Report of Income Tax Examination Changes) and it shows:

 

1. Adjustments to Income
    a. Itemized Deductions = 52,000

    b. Standard Deductions = (25,900)

2. Total adjustments = $26,100

.. and so on with other calculations which are the same

 

So why are they subtracting standard from Itemized? Usually the selection option is one or the other at the time of filing and you go with the higher amount but never saw this method. Can someone please explain. Thank You!