Form 1099G - Prior Year Benefits Repaid EDD State of CA - Wife had to repay benefits with 30% penalty

Please only respond if youve addressed this situation before

 

Wife erroneously put wrong dates on EDD forms, was disqualified, ordered to repay benefits + 30% penalty.

Can I claim the penalty anywhere on my tax return? Its quite hefty.

On the federal it says how much was repaid, the amount was $4050 reported on 1099G. The actual amount repaid was $5265 including penalty. Can I claim the full $5265 on my return (I am itemizing sch A so it makes a huge difference). Or is there another place I can claim the penalty amount ?