please explain

15. In February of the current year (assume a non-leap year), Cuff and Link received their property tax statement for last calendar-year taxes of $1,600, which they paid to the taxing authority on March 1 of the current year. They had purchased their home on May 1 last year. What amount of property tax on this statement may they claim as an itemized deduction this year? A) $0 B) $800 C) $1,074 D) $1,600