14. During the current year, Seth, a self-employed individual, paid the following taxes: Federal income tax State income tax Real estate taxes on land in South America (held as an investment) $15,000 $8,500 $1,000 300 $1,600 $ 800 State sales taxes Personal property taxes based upon value Federal self-employment tax What amount can Seth claim as an itemized deduction for taxes paid during the current year? a. $10,100 b. $25,400 c. $9,500 d. $10,000 e. None of the above