Antonio is a small business owner and files jointly with his spouse. In $2022$ he generates $$100,000$ of net profits from his business. His spouse, Maria, has $$4,000$ of state income tax withheld from her wages in $2022$ They also pay $$4,500$ in property taxes on their home. Antonio determines that their state income taxes associated with his business are about $$5,600$ and makes estimated state income tax payments of that amount in $2022.$ How much should Antonio and Maria deduct for state taxes?

a$.$Itemized deductions of $$10,000$ and deduct $$5,100$ for taxes on Antonio's Schedule C for his business

b$.$Itemized deductions of $$9,500$ and deduct $$5,600$ for taxes on Antonio's Schedule C for his business

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

d$.$Itemized deductions of $$4,000$ and deduct $$5,600$ for taxes on Antonio's Schedule C for his business