Janet did not file her tax return or pay her taxes for 2013 until November of 2014. She paid the following amounts to the IRS related to the late filing and payment of tax:

Interest $ 500

Underpayment of estimated tax penalty $ 350

Failure-to-file and failure-to-pay penalties $1,700

What amount of the above items may be deducted on Janet's 2014 individual income tax return? Explain.