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 used for hunting in Wisconsin (2nd property)	$600

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

a. $0

b. $2,300

c. $2,900

d. $1,900