The taxpayer had 16k of medical expenses, but was not able to claim any due the 7.5% floor.  The state and local taxes were just 19k of state income taxes (New Jersey) and the $7k Real Estate taxes - both of which were limited to 10k.  The taxpayer had 62k of Charitable cash gifts (not limited).  Total itemized was 72k, which was taken fully.   On line 2 of Form 1116, there are no amounts listed.   Foreign income is 4k from RIC and 2k from a K-1 (trust).   Taxpayer is resident of NJ, which I'm pretty sure requires taxes paid on the foreign income.    

Appreciate your help!!  The reason this came up is this is a new client and previous tax preparer (Big 4) included full 10k in line 3a, but when we input prior year data in 2019 so we can rollforward to 2020, Lacerete did not include the full 10k.  It seems like Lacerete is making an assumption that just like pre-TJCA required a reduction for limited deductions, that the software should also reduce the RE taxes for the SALT limitation post-TJCA.  But 2019 Form 1116 instructions do not say this has to be limited.