Deductions & credits

Thank you for your reply, rjs! It was helpful. Here are some follow up questions. 

1. How much with the additional cost for filing a second state tax return amount to?

2. I understand that SDI, SUI, FLI, and PFL are fairly minor compared to the income tax. However, a friend was sharing with me his situation - both when (a) he was living in NJ and working in NY vs (b) when he was living and working in NJ. Provided some rough figures below (assuming gross is about 3.5-4k biweekly) and it seems like in some situations, it might be better to live and work in NJ?

Thank you!