Cost is cost. Guards are overhead. The taxpayer doesn't get to deduct those salaries.
Also, don't you think that the $155,000 per inmate ($167,000 minus $12,000 for individual prisoners) attributable to salaries, benefits and facility maintenance is a little high? I don't know the guard to inmate ratio but even if it was 1 to 1, $155,000 is still way too high. I own a condo in a high rise on a beach and my share of the maintenance is $12,000/ yr and that is considered high. $155, 000 of maintenance attributable to each inmate is outrageous.