John and Norma Hamilton are cash-basis taxpayers. During the current year, they paid the following taxes:

State gift taxes = $650 State motor vehicle tax on automobile = $250 State income tax = $400 Estimated state income tax = $900 State inheritance tax = $350

What amount can the Hamilton's claim as an itemized deduction on their current-year federal tax return?

A) $1,300

B) $1,550

C) $1,650

D) $2,550