(2) Janey wants to open a cookie shop and so pays $200,000 for land on which to build. But then - surprise! - she discovers that the county has a property tax lien on the land because the former owner had "forgotten" to pay and disappear- ed. Janey has to pay - and does pay - the $7,500 owed to the county in order to have the lien removed so that she can use the land as security for a construction loan. Janey should - (a) capitalize the $7,500 into her cost basis with respect to the land. (b) deduct the $7,500 on her Schedule C as property taxes for the current year. (c) deduct the $7,500 on her Schedule A for the current year, assuming that she chooses to itemize (d) understand that the payment amounts to a "tax nothing" to her because she was not the actual party liable for the taxes. From the above options identify which you believe to be the best answer and de- fend your choice in 2-3 sentences