Janet did not file her tax return or pay her taxes for 2017 until November of 2018. 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 2018 individual income tax return? Explain.