During the current year, the Wests paid the following taxes: Property taxes on residence $1,900 Special assessment for installation of a sewer system in their neighborhood 1,200 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? $2,900 $0 $2,300 $4,100