Abe & paid or incurred the following taxes in 2019: a. State tax withheld from his pay $ 3,000 b. State Estimated taxes paid $ 1,000 c. Balance due on 2018 State tax return (paid 2019) $ 350 d. Balance due on 2019 State tax return. (paid in 2020) $ 500 e. 2019 Real estate taxes paid $ 7,000 f. 2020 real estate taxes paid in 2019 $ 2,000 g. Township water & sewer charges $ 800 h. Federal Income tax withheld from pay $ 18,000 i. FICA and Medicare taxes $ 5,750 1. Calculate Abes deduction for taxes paid. Is this a deduction for or from AGI? 2. How much would Abe deduct in question 1 above if Abes 2019 real estate taxes were $ 18,000 instead of 7,000?