Arwen owns a duplex with two equally sized units. She files single and will itemize her deductions.

Arwen resides in one unit and rents the other. In $2022,$ she paid $$2,850$ in real estate taxes for the whole building. In addition, she paid $$7,450$ in state and local income taxes during the year, and $$1,420$ in personal property taxes.

To achieve the most favorable tax outcome, how should Arwen's real estate taxes be reported on her return?