Jesse is a resident of New Jersey who works in New York City. He also owns rental property in South Carolina. During 2011, he pays the following taxes:
New Jersey state estimated tax payments ......... $ 850
New York City income tax withheld ........... 440
New York State income tax withheld .......... 1,375
Federal income tax withheld ............... 6,310
Property tax—New Jersey home ............ 2,110
South Carolina income taxes paid when filing 2010 tax return . 220
South Carolina estimated tax payments .......... 400
Gasoline taxes .................... 190
Excise taxes ..................... 160

During 2011, Jesse’s 2009 New York State and New York City tax returns are audited. 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 2011?