During 2015, Seth, a self - employed individual paid the following taxes

Federal income tax sent in on form 1040-ES : $5000

CA State income tax sent in on form 540-ES : $ 2000

Real eastate taxes on land in South America (held as an investment): $900

Personal property taxes based upon value (ad valorem tax): $ 500

Federal Self-employment (S/E) tax on net Self - Employmed earnings: $ 800

What amount can Seth claim as an itemized deduction on Schedule A for taxes paid during 2015, assuming he elects to deduct state and local income taxes?

a. $8,400

b. $4,200

c. $ 3,400

d. $ 2,500

e. None of the above