Jesse is a resident of New Jersey who works in New York City. He also owns rental property in South Carolina. During 2010, he pays the following taxes:
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New Jersey state estimated tax payments
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$850
|
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New York City income tax withheld
|
440
|
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New York State income tax withheld
|
1,375
|
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Federal income tax withheld
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6,310
|
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Property tax-New Jersey home
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2,110
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South Carolina income taxes paid when filing 2009 tax return
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220
|
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South Carolina estimated tax payments
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400
|
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Gasoline taxes
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190
|
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Excise taxes
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160
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During 2010, Jesse's 2008 New York State and New York City tax returns are aud- ited. Based on the audit, he pays an additional $250 in New York City taxes but receives a refund of $185 in New York State 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 York State. What is Jesse's allowable deduction for taxes for 2010?