21. Bart paid the following taxes this year:

Real estate taxes on rental property he owns $4,000

Real estate taxes on his own residence 3,600

Federal income taxes 8,000

State income taxes 3,400

Local city income taxes 500

What amount can Bart deduct as an itemized deduction on his tax return?

Select one:

a. $7,500

b. $19,500

c. $15,500

d. $15,000