All final answers, unless otherwise indicated, have been rounded to the nearest $10. Also, assume that each question is independent of any other question. please answer questions using tax rules in effect for the year 2021, but ignoring temporary Covid-10 related changes.

1. Anne Able, a cash basis calendar year taxpayer, paid various amounts during 2021, as set out below. Social security tax (withheld from wages) Personal property taxes (ad valorem) State income tax paid for the prior year State sales tax Cigarette tax $6,120 520 5,000 3,800 500 250 Fine for speeding (while using her personal vehicle for business) What itemized deduction amount may Anne claim for taxes on her 2021 Form 1040 ? A. \$5,520 B. 9,820 C. 15,420 D. 16,190 E. None of the above