A lives in New York and B in Florida. Both are single and have very substantial all-salary incomes of identical amounts in the current year. Both incur $5,000 of deductible interest expense and A pays state income tax in the amount of $9,000. B pays no state income tax. Assume (quite artificially) that neither has any other cost, expense, or expenditure that could be claimed as a deduction. Assume in addition, that there are no inflation adjustments. Which, if either, should claim the standard deduction?