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 $1,900 b $2,300 c $0 d $2,900 e None of these choices are correct.