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During the current year, Stan, a self-employed electrician, paid the following taxes:

Federal income tax	$18,000
State income tax	$9,500
Real estate taxes on land in South America (held as an investment)	$3,000
State sales taxes	$600
Personal property taxes based upon value	$1 800
Federal self-employment tax	$ 900

What amount can Stan claim as an itemized deduction for taxes paid during the current year?

a. 9,500 b. None of the above c. 10,000 d. 12,800 e.11,300