Abe paid the following taxes in 2017:

a. State tax withheld from his pay $ 3,400

b. State Estimated taxes paid $ 2,000

c. Balance due on 2016 State tax return(paid 2017) $ 350

d. Balance due on 2017 State tax return. (paid in 2018) $ 500

e. Real estate taxes paid $ 11,000

f. Township water & sewer charges $ 800

g. Federal Income tax withheld form pay $ 18,000

h. FICA and Medicare taxes $5,750

Calculate Abes deduction for taxes paid. Is this a deduction for or from AGI?