. Bob owns an undeveloped piece of land that does not have power, sewer, or a paved road to it. The county were Bob lives has decided to run sewer, power, and other utility lines down the road that Bob's property is one. The county, in addition to his annual property tax of $2,000 on the property, has assessed a one-time property improvement fee of $5,000. Bob also has state income tax of $3,500. What amount can Bob claim as an itemized deduction for state and local taxes in 2018 (all payments occurred in 2018)?

a.$10,500

b.$10,000

c.$5,500

d.$0