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18. Sam, a single taxpayer paid the following state and local taxes in 2021. Compute Sam's 2021 allowed itemized deduction for state and local taxes considering all limitations. - State tax withheld from wages during 2021 of $8,000. - 2nd quarter 2020 estimated tax payment of $1,000 paid on of June 152021 - 4th quarter 2020 estimated tax payment of $3000 paid on January 15,2022 - Real estate taxes on his primary residence (which he owned for the full year) of $8,000 paid in July 2021 a. $10,000 b. $16,000 c. $17,000 d. $20,000