I:8-40 Deduction of Taxes. Dawn, a single, cash-method taxpayer, paid the following taxes in the current year: Dawn’s employer withheld $5,400 for federal income taxes, $2,000 for state income taxes, and $3,800 for FICA from her paychecks. Dawn purchased a new car and paid $600 in sales tax and $70 for the license. The car’s FMV was $20,000 and it weighed 3,000 pounds. The county also assessed a property tax on the car. The tax was 2% of the car’s value and $10 per hundredweight. Dawn uses the car 100% of the time for personal purposes. Dawn sold her house on April 15 of the current year. The county’s property tax on the home for the year is $1,850, payable on February 1 of the current year. The county’s real property tax year is the calendar year. Dawn’s AGI for the year is $50,000 and her other itemized deductions exclusive of taxes are $8,000 (disregard any leap year).

a. What is Dawn’s deduction for taxes in the current year?

b. Where should Dawn report her deduction for the taxes on her tax return?