Peter who is single lives in upstate New York near the Canadian border.

Peter earns $100,000 in New York and $75,000 in Canada. His US tax

liability in 2018 is $18,000 and his Canadian tax liability is $22,500 for a

total of $40,500. Peter is upset that he must pay US tax, Canadian tax, and

New York tax. He made an appointment to see you. What will you tell

Peter?