During the current year, Deborah Baronne, a single individual, paid the following amounts:

Federal income tax $10,000
State income tax $4,000
Real estate taxes on land $1,400
State sales tax $2,000

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To determine the total amount of itemized deductions that Deborah Baronne can claim on her taxes, you need to consider these expenses:

1. Federal income tax: This amount cannot be claimed as a deduction. While it is an expense, federal income tax payments are not deductible on your federal tax return.

2. State income tax: This amount can be claimed as an itemized deduction on Deborah's federal tax return. It is important to note that starting with tax year 2018, the deduction for state and local taxes (which includes state income tax) is limited to $10,000.

3. Real estate taxes on land: This amount can also be claimed as an itemized deduction on Deborah's federal tax return. Real estate taxes paid on personal property like land, homes, or buildings can be deducted.

4. State sales tax: Starting with tax year 2020, the Tax Cuts and Jobs Act suspended the deduction for state and local sales tax. Therefore, Deborah cannot claim a deduction for state sales tax paid in this case.

To calculate the total itemized deductions, you can add up the eligible deductions:

State income tax: $4,000
Real estate taxes on land: $1,400

Total itemized deductions: $4,000 + $1,400 = $5,400

So, Deborah Baronne can claim a total of $5,400 as itemized deductions on her federal tax return for the current year.