Ellie did not file her tax return or pay her taxes for $2023$ until November of $2024.$ She paid the following amounts to the IRS related to the late filing and payment of tax

Interest

Underpayment of estimated tax penalty

$$500$

Failure$-$to$-$file and failure$-$to$-$pay penalties

$350$

$1\mathrm{.}700$

What amount of these items may be deducted on Ellie's $2024$ individual income tax return? Explain.