Eduardo set up a new caf in Shoreline during 2022. Against his lawyers advice, he is operating it as a sole proprietorship (instead of an LLC or a Corporation). He bought a former caf building for $400,000, and spent another $100,000 in remodeling to get it ready for opening. (He put up $150,000, and got a bank loan for the other $350,000). He is doing ok so far his sales are averaging $60,000 per month, with about $50,000 in operating expenses per month, so he is netting about $10,000 in profits (pre-tax) per month. Sales are increasing each month. At this rate, he hopes to get the bank loan paid off in about 3 or 4 years, and then have a very profitable business. In 2022, he paid $15,000 in real-property taxes. He should claim this expense on:

a. Schedule A

b. Schedule C

c. Schedule D

d. Schedule E