Jesse is a resident of New Jersey who works in New York City. He also owns rental property in South Carolina. During 2018, he pays the following taxes:

During 2018, Jesse’s 2016New YorkState 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 YorkState 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 YorkState. What is Jesse’s allowable deduction for taxes in 2018?

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New JerseyState estimated tax payments New York City income tax withheld New YorkState income tax withheld Federal Income tax withheld Property tax - New Jersey home South Carolina income taxes paid when filing 2017 tax return South Carolina estimated tax payments Gasoline taxes Excise taxes $ 850 440 1,375 6,310 2,110 220 400 190 160