The following taxes were paid by the Smiths in the current year:

• state income taxes, $8,000;
• federal income tax, $3,000;
• state gasoline tax, $3,000;
• state sales tax, $3,000; and
• real estate taxes on their home, $3,000.

In itemizing their deductions, the Smiths should claim a deduction for taxes of:

$12,000

$15,000

$10,000