Daryl, who had significant itemized deductions for 2017 and therefore was eligible to use Schedule A, purchased a new vehicle in 2017 for $40,000 with a state sales tax of 10%. The allocated deduction amount for other purchases made by Daryl throughout the year, using the IRS state and local sales tax tables, would be $750. Daryl also paid state income taxes of $4,500 for 2017. Daryl’s best option to legally maximize his tax savings in 2017 would be to:

a. Deduct the amount of state sales tax for the vehicle purchase on Schedule A.

b. Take the standard deduction.

c. Take the deduction for the state income taxes paid on Schedule A.

d. Deduct his total amount of allowable state sales tax deduction on Schedule A.