Sam, a single taxpayer paid the following state and local taxes in 2023. Compute Sams 2023 allowed itemized deduction for state and local taxes considering all limitations. State tax withheld from wages during 2023 of $ 8,000. 2nd quarter 2023 estimated tax payment of $1,000 paid on of June 15 2023 4th quarter 2023 estimated tax payment of $3000 paid on January 15, 2024 Real estate taxes on his primary residence (which he owned for the full year) of $8,000 paid in July 2023 a. $10,000 b. $16,000 c. $17,000 d. $20,000