Paula lives in Arkansas, which imposes a state income tax. During 2020, she pays the following taxes:

Federal tax withheld .........................5,125

State income tax withheld ..............1,900

State sales tax – actual receipts .......370

Real estate tax .................................1,740

Property tax on car (ad valoreum) ..215

Social Security tax ..........................4,324

Gasoline taxes ...................................124

Excise taxes ........................................112

a. If Paula’s adjusted gross income is $35,000 what is her allowable deduction for taxes?

b. Assume the same facts as in part a, except that Paula pays $1,600 in sales tax on a motor vehicle she purchased during the year. What is Paula’s allowable deduction for taxes?