ltemized Deductions (LO. 4) Jesse is a resident of New Jersey who works in New York City. He also owns rental property in South Carolina. During 2017, he pays the following taxes: New Jersey state New York City income tax withheld New York State income tax withheld Federal income tax withheld Property tax-New Jersey home South Carolina income taxes paid when filing 2016 tax return South Carolina estimated tax payments Gasoline taxes tax 440 1,375 6,310 2,110 220 190 160 During 2017, Jesse's 2015 New York State and New York efund of City tax returns are audited. Based on the audit, he pays an additional $250 in New York City taxes but receives a $185 in New York State taxes. He also has to pay a $40 penalty and interest of $12 to New York City. However, he receives interest of $16 from New York State esse's allowable deduction for taxes-C-Ox in 2017