Antonio is a small business owner and files jointly with his spouse. In $2023,$ he generates $$100,000$ of net profits from his passthrough business. His spouse, Maria, has $$4,000$ of state income tax withheld from her wages in $2023.$ They also pay $$4,500$ in property taxes on their home. The state in which Antonio and Maria live requires that Antonio pay a passthrough entity tax $($PTE$)$ of $$5,600,$ which Antonio does through estimated payments of that amount in $2023.$ Antonio and Maria receive a tax credit on their individual state income tax return for the PTE they paid. How much should Antonio and Maria deduct for state taxes?

a$.$ Itemized deductions of $$8,500$ and deduct $$5,600$ for taxes on Antonio$$s business tax return

b$.$ Itemized deductions of $$14,100$ and deduct $$5,600$ for taxes on Antonio's business tax return

c$.$ Itemized deductions of $$10,000$ and deduct $$4,100$ for taxes on Antonio$$s business tax return

d$.$ Itemized deductions of $$10,000$