Alexa and Maya, married and filing joint income tax returns, derive their entire income from the operation of their retail candy shop. Their 2019 adjusted gross income was $50,000. They itemize their deductions on Schedule-A for 2019. The following unreimbursed cash expenditures were among those made by them dur 2019: State income tax $1,200 Self-employment tax $7,650 What amount should they deduct for taxes on Schedule-A for 2019? $1,200 $3,825 $5,025 $7,650