Joyce is a$$ single, cash$-$method taxpayer.

On April$11,2022,$ Joyce paid $ $130$ in state income taxes with her $2021$ state income tax return. During $2022,$ Joyce had $ $1$ comma $000$ in state income taxes withheld. On April$13,2023,$ Joyce paid $ $200$ with her $2022$ state tax return. During $2023,$ she had $ $1$ comma $600$ in state income taxes withheld from her paycheck. Upon filing her $2023$ tax return on April$15,2024,$ she received a refund of $ $350$ for excess state income taxes withheld. Joyce had total AGI in $2023$ and $2024$ of $ $56$ comma $000$ and $ $58$ comma $300,$ respectively. In $2023,$ Joyce also paid $ $13$ comma $100$ in qualified residence interest.

STANDARD DEDUCTION

Filing Status

Married individuals filing joint returns and surviving spouses

$$27,700$

Heads of households

$$20,800$

Unmarried individuals $($other than surviving spouses and heads of households$)$

$$13,850$

Married individuals filing separate returns

$$13,850$

Additional standard deduction for the aged and the blind; Individual who is married and surviving spouses

$$1,500*$

Additional standard deduction for the aged and the blind; Individual who is unmarried and not a surviving spouse

$$1,850*$

Taxpayer claimed as dependent on another taxpayer$$s return: Greater of $(1)$ earned income plus $$400$ or $(2)$ $$1,250.$

$*$ These amounts are $$3,000$ and $$3,700,$ respectively, for a taxpayer who is both aged and blind.

a$.$

What is the amount of state income taxes Joyce may include as an itemized deduction for $2022?$

b$.$

What is Joyce$\text{'}$s allowed itemized deduction for state income taxes for $2023?$

c$.$

What is Joyce$\text{'}$s taxable income for $2023?$

Question content area bottom

Part $1$

Requirement a$.$ What is the amount of state income taxes Joyce may include as an itemized deduction for $2022?$

First select the appropriate labels and then calculate the $2022$ itemized deduction for state income taxes. $($If an input field is not used in the$$ table, leave the input$$ field$($s$)$ empty; do not select a label or enter a$$ zero.$)$

$2022$ itemized deduction for state income taxes