Robbie and Anne file a joint return and itemize their deductions. During $2023,$ Robbie and Anne pay the following taxes:

$2021$ State income taxes paid upon filing their $2021$ state income tax return in April of $2023$

$250$

$2023$ state income tax estimated payments

$100$

State income tax withheld from salary in $2023$

$4,000$

Federal income tax withheld from salary in $2023$

$10,250$

Sales tax $($per Federal table$)$

$600$

Real estate tax on personal residence

$4,250$

Real estate taxes on second home

$1,100$

State gift tax

$700$

State income tax paid in $2023$ related to an audit of the couple$$s $2021$ state income tax return

$200$

Interest paid to the state in $2023$ in connection with the $2021$ audit

$40$

Penalty paid to the state in $2023$ related to the $2021$ audit

$10$

What amount can Robbie and Anne claim as an itemized deduction on their federal income tax return for $2023$ for the above payments?

Robbie and Anne file a joint return and itemize their deductions. During $2023,$ Robbie and Anne pay the following taxes:

$2021$ State income taxes paid upon filing their $2021$ state income tax return in April of $2023$

$250$

$2023$ state income tax estimated payments

$100$

State income tax withheld from salary in $2023$

$4,000$

Federal income tax withheld from salary in $2023$

$10,250$

Sales tax $($per Federal table$)$

$600$

Real estate tax on personal residence

$4,250$

Real estate taxes on second home

$1,100$

State gift tax

$700$

State income tax paid in $2023$ related to an audit of the couple$$s $2021$ state income tax return

$200$

Interest paid to the state in $2023$ in connection with the $2021$ audit

$40$

Penalty paid to the state in $2023$ related to the $2021$ audit

$10$

$$.$ $$10,000$

B$.$ $$9,950$

C$.$ $$9,900$

D$.$ $$8,250$