During the current year, Seth, a self-employed individual, paid the following taxes:

Federal income tax	$15,000
State income tax	$8,500
Real estate taxes on land in South America (held as an investment)	$1,000
State sales taxes	300
Personal property taxes based upon value	$1,600
Federal self-employment tax	$ 800

What amount can Seth claim as an itemized deduction for taxes paid during the current year?

a.$11,400

b.$10,000

c.$10,100

d.$9,500

e.None of these choices are correct.