In 2020, Jack and Diane file a joint tax return because they are married. They make they following payments during the year:

Property Taxes on Personal Residence: $5,000

State Sales Taxes: $6,000

State and Local Income Taxes: $7,000

Assume that Jack and Diane will elect to itemize deductions this year, how much is their deduction for state and local taxes?

A. $18,000

B. $13,000

C. $10,000

D. $12,000

E. $11,000