Reference no: EM132694009

Demi?, a? single, cash-method? taxpayer, paid the following taxes in the current? year: Demi?'s employer withheld $5,600 for federal income? taxes, $2,300 for state income? taxes, and $3,400 for FICA from her paychecks. Demi purchased a new car and paid $780 in sales tax and $120 for the license. The? car's FMV was $26,000 and it weighed? 3,000 pounds. The county also assessed a property tax on the car. The tax was 4?% of the? car's value and $20 per hundredweight. Demi uses the car? 100% of the time for personal purposes. Demi sold her house on May 1 of the current year. The? county's property tax on the home for the year is $2,200?, payable on February 1 of the current year. The? county's real property tax year is the calendar year. Demi?'s AGI for the year is $62,000 and her other itemized deductions exclusive of taxes are $9,500 ?(disregard any leap? year).

Problem a. What is Demi?'s deduction for taxes in the current? year?

Problem b. Where should Demi report her deduction for the taxes on her tax? return?