During $2024,$ William Clark was assessed a deficiency $on$ his $2023$ federal income tax return. $As$ a result $of$ this assessment, $he$ was required $to$ pay $$1,120,$ determined $as$ follows:

Additional tax

$$900$

Late filing penalty

$60$

Negligence penalty

$90$

Interest

$70$

What portion $of$ the $$1,120$ qualifies $as$ itemized deductions for $2024?$

$$0$

$$914$

$$14$

$$70$