Hugh, a cash basis, self-employed individual, paid the following amounts during 2020: Real estate tax on Iowa residence $3,800 State income tax 1,900 Real estate taxes on a vacation home 2,100 Gift tax paid on gift to daughter 1,200 State sales taxes 1,750 State occupational license fee 300 Property tax on value of his automobile (used 100% for business) 475 What is the maximum amount Hugh can claim as taxes in itemizing deductions from AGI? How would your answer change if Hugh had paid $4,900 in state income taxes?