Actually...

The instructions for line 3a say that it should be the sum of three things: "Medical Expenses", "General Sales Tax" and "Real estate taxes for your home".    It does not allow for any deduction for State "Income Tax".   Lacerte knows that we are using Income taxes in Line 5a of Sch A (Screen 25) and not sales taxes

So it shouldn't need to allocate any of this line to foreign.

I'm thinking it should just be the $7k real estate taxes that show up on line 3a to match the instructions.

Line 3b says it's for any other deductions that don't relate to income (for which the taxpayer doesn't have any).  So I think 3b should be blank.  (Although, based on that description in the instructions, I could argue that 3b could be the deduction for charitable contributions since that is not related to income... but that might be pushing it.)

Does this make sense? Or am I just lost... 😞