3 During the year Jason and Kristi, cash-basis taxpayers, paid the following taxes: State gift tax $1,000 Property tax on home in the United States 4,100 State income tax (withholdings) 3,000 Estimated federal income tax 4,500 Estimated state income tax (paid by check) 800 Special assessment by city for sidewalks and 2,000 street lighting on their street 2 pts What amount can Kristi and Jason claim as an itemized deduction for taxes on their federal income tax return in the current year? $7,900 $8,900 $10,900 $15,400