Jesse is a resident of New Jersey who works in New York City. He also owns rental property in South Carolina. During 2016, 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 2015 tax return ..................... 220
South Carolina estimated tax payments ................................................ 400
Gasoline taxes .............................................................................. 190
Excise taxes .................................................................................160
During 2016, Jesse's 2014 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 in 2016?