7. During 2016, Hugh, a self-employed individual, paid the following amounts:

Real estate tax on Iowa residence: 3,800

State income tax: 1,700

Real estate taxes on land in Puerto Rico (held as an investment): 1,100

Gift tax paid on gift to daughter: 1,200

State sales taxes: 1,750

State occupational license fee: 300

Property tax on value of his automobile (used 100% for business): 475

What is the maximum amount Hugh can claim as taxes in itemizing deductions from AGI?

a. $6,600

b. $6,650

c. $7,850

d. $8,625

e. None of the above