During 2017 Noriko paid the following taxes related to her home:

Real Estate property taxes on residence (paid from escrow account).....................$1,800

State personal property tax on her automobile (based on value)..................................600

Property taxes on land held for long-term appreciation.................................................400

What amount can Noriko deduct as property taxes in calculating itemized deductions for 2017?

a. $400.

b. $1,000.

c. $2,400.

d. $2,800.