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Taxpayers paid $8,000 of interest on the mortgage on their residence, which is qualified residence interest under Code Section 163(h), $3,000 of property taxes on

  1. Taxpayers paid $8,000 of interest on the mortgage on their residence, which is qualified residence interest under Code Section 163(h), $3,000 of property taxes on their residence, and $2,000 in state income taxes.

Are any of these expenses deductible from gross income?

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