A Single taxpayer has a state AGI of $765,000 and federal AGI of $785,000. Itemized deductions total $55,000 under both federal and state law (No adjustments). The total amount of medical expense deduction included in that figure is $17,500. What is the amount of itemized deductions that can be claimed on the state return? Their AGI level limits all itemized deductions to $0. $25,000 - The total $55,000 minus the $30,000 from the "80% of itemized deductions" calculation. $19,570 - The total $55,000 minus the $35,429.76 from the "6% of the excess" deduction limitation calculation. They can claim all $55,000 of itemized deductions without limitation