John Baker, a cash basis calendar year taxpayer, paid the following during the year:

Social security tax (withheld from wages)$4,500Real estate taxes$3,200State income tax$3,400Special assessment for installation of sidewalks$1,140Penalty on tax underpayment$300Flat fee for automobile registration$90

What itemized deduction may John claim for taxes on his return?

Question 17 options:

1)

$7,700

2)

$8,000

3)

$11,190

4)

$6,600

5)

None of these