Janice and Paul file a joint tax return for 2022. They pay the following nonbusiness taxes in 2022:

$17,000 in taxes on their primary residence

$15,000 income tax to the state of California

$3,000 sales tax to the state of California

What is the amount of their deduction for state and local taxes on Schedule A?

$32,000

$35,000

$20,000

$10,000