During the current year, Mr. and Mrs. West paid the following taxes:

Property taxes on residence	$1,900
Special assessment for installation of a sewer system in their neighborhood	$1,000
State personal property tax on their automobile (based on value)	$400
Property taxes on land held for long-term appreciation	$600

What amount can the Wests deduct as property taxes in calculating itemized deductions for the current year?

a.$2,300

b.$2,900

c.$0

d.$1,900

e.None of these choices are correct.