1. Karen Baker, a cash basis calendar year taxpayer, paid the following during the year:

Social security tax (withheld from wages) $6,120

Personal property taxes (ad valorem) 520

State income tax 5,000

State sales tax 3,800

Cigarette taxes 500

Fine for speeding 250

What itemized deduction may Karen claim for taxes on her return?

a. $5,520

b. $9,820

c. $15,420

d. $16,190

e. None of the above