Tim is a single, cash$-$method taxpayer with an AGI of $$50,000.$ In April of this year, Tim paid $$1,000$ with his state income tax return for the previous year. During the year, Tim had $$4,850$ of state income tax and $$17,250$ of federal income tax withheld from his salary. In addition, Tim made estimated payments of $$1,150$ and $$1,800$ for state and federal income taxes, respectively. Finally, Tim expects to receive a refund of $$445$ for state income taxes when he files his state tax return for this year in April next year. What is the amount of taxes that Tim can deduct as an itemized deduction?

Deductible taxes