In the current year, Taxpayer A had gross income from Farms X and Y of $20,000 ($10,000 from each). During the current year, A spent $12,000 on Farm X on deductible soil and water conservation expenditures under a plan approved by his states Soil Conservation Service of the Department of Agriculture. How much of the soil and water conservation expenditures can Taxpayer A deduct for the current year?

a. $10,000

b. $2,500

c. $5,000

d. $12,000