Lucas incurs the following taxes during the current year: Lucas pays personal property tax on his car of $700. Taxes are assessed at $600 plus 1% of the value of car, which is $10,000. Lucas purchased a home on October 1. The prior homeowner had paid real property taxes for the calendar year of $2,000 and Lucas paid the seller $500 at settlement for his share of the real property taxes. What is Lucas' deduction for taxes for the current year from these two items