During 2018, D paid the following taxes which were not incurred in connection with a trade or business.

Federal income taxes (withheld by employer) . . . . . . .$4,500

FICA taxes (withheld by employer) . . . . . . . . . . . . . . . $2,800

State income taxes (withheld by employer). . . . . . . . .$3,000

Federal gasoline taxes. . . . . . . . . . . . . . . . . . . . . . . . . .. 350

Federal excise taxes on telephone bills . . . . . . . . . . . . 90

Assuming D itemized her deductions for Federal income tax purposes, the amount of deductible taxes are

A. $3,000

B. $4,200

C. $4,640

D. $10,000

E. $11,940