NY teenager paying excessive state income tax

2021 is the first year my 17 year old son had a part-time job in a restaurant washing dishes.  He made about $6100.  I claimed him as a dependent on my 1040.  I also filed a separate tax return for him.  He had $58 federal tax withheld and $92 state tax withheld on his W2.  As expected, he is getting the entire $58 federal tax refunded.  However, TT tells me that he owes NY another $29.  It doesn't seem right.  For a $6100 summer job, he is paying 0 federal tax, and $121 NY state tax?  Does NY not have any "exemption"?

 

Since he only had this one job, I basically entered his W2 info in the income section and that was it.  I skipped all the other sections for income and deduction.  Am I missing something?