Jesse is a resident of New Jersey who works in New York City. He also owns rental property in South Carolina. During 2021, he pays the following taxes:

During 2021, Jesse’s 2019 New York State and New York City tax returns are audited. Based on the audit, he pays an additional $250 in New York City taxes but receives a refund of $185 in New York State taxes. He also has to pay a $40 penalty and interest of $12 to New York City. However, he receives interest of $16 from New York State. What is Jesse’s allowable deduction for taxes in 2021?

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New Jersey State estimated tax payments New York City income tax withheld New York State income tax withheld Federal Income tax withheld Property tax - New Jersey home South Carolina income taxes paid when filing 2020 tax return South Carolina estimated tax payments Gasoline taxes Excise taxes $ 850 440 1,375 6,310 2,110 220 400 190 160