Lina paid the following taxes this year:

Real estate taxes on a rental property she owns	$5,500
Real estate taxes on her own residence	4,200
Federal income taxes	12,000
State income taxes	7,500

For 2020, what amount of taxes (SALT) can Lina deduct as an itemized deduction on her tax return?

A) $5,200

B) $9,700

C) $10,000

D) $19,200