Previous year DTF-960-E Adjustment amount to current year

I filed my 2021 taxes through Turbotax and claimed Education related deduction for Graduate degree. Later in Jan 2024 i received a Statement of Proposed Audit change adjustment notice DTC-960-E where Dept of NY taxation explained that credit is not applicable for Gradate level education and i was asked to pay back original amount assessed $903 and interest payment of $268 that . sums to $1171.

ISSUE:

1) Can i take the any deduction of this payment in 2024 filing ?

2) If yes, where should i mention this amount ( $908 or $268) while filing NY state taxes? Should it go enter this amount in Other New York adjustments to federal income/Deduction for repayment of amounts previously reported in income ?

ow for 2024 tax filing , I need to know , can i deduct this amount from my NY state income OR i should use as Credit or

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