Jesse is a resident of New Jersey who works in New York City. He also owns rental property in South Carolina. During 2020, 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 2019 tax return..... 220

South Carolina estimated tax payments ..........................................400

Gasoline taxes ......................................................................................190

Excise taxes ..........................................................................................160

During 2020, Jesse’s 2018 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 2020?