Jack, who files married separate, has AGI of $45,000 and paid the following taxes this year. Calculate how much Jack can deduct for taxes as an itemized deduction this year.

State income tax withholding.....................$6,200
State income tax estimated payments...........500
State income tax refund
(applied to this year’s tax).............................1,000
State automobile tax (based on
car’s weight).......................................................800