Problem 12-4 (Algorithmic) Interest and Penalties (LO 12.3)

In the 2017 tax year, Michelle paid the following amounts relating to her 2015 tax return:

Tax deficiency	$7,550
Negligence penalty	1,510
Interest	755
Underpayment of estimated tax penalty	378

What amount of the above items may be deducted on Michelle's 2017 individual income tax return?