Reference no: EM133157525

Question - Darby?, a? single, cash-method? taxpayer, paid the following taxes in the current? year: Darby?'s employer withheld $5,000 for federal income? taxes, $2,300 for state income? taxes, and $3,300 for FICA from her paychecks.

Darby purchased a new car and paid $690 in sales tax and $100 for the license. The? car's FMV was $23,000 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 $15 per hundredweight. Darby uses the car? 100% of the time for personal purposes.

Darby sold her house on March 12 of the current year. The? county's property tax on the home for the year is $2,000?, payable on February 1 of the current year. The? county's real property tax year is the calendar year.

Darby?'s AGI for the year is $56,000 and her other itemized deductions exclusive of taxes are $9,900 ?disregard any leap? year.

Required -

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

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