In February of the current year (assume a non-leap year), Joe and Jeri received their property tax statement for last calendar-year taxes of $3,000, which they paid to the taxing authority on March 1 of the current year. They had purchased their home on April 1 last year. What amount of property tax on this statement may they claim as an itemized deduction this year (rounded)?

A) $0

B) $800

C) $1,074

D) $2,260