A taxpayer has $10,000 in legal fees that he wants to deduct from the state return. $5,000 of this amount is in connection to the procurement of income through IRC Section 212 and the rest is split, one half related to a dispute with his Homeowner's Association and another to civil charge for drunk driving. What amount of deduction is he able to take on the state return for these expenses? Select one: a. $7,500 b. $5,000 c. $10,000 d. $0