The TP had the following personal expenses:

Real Property Taxes

$2023$ State income tax withholdings

Personal Property Taxes on family car FMV of car$($$$35,000)+$ flat fee of $$100]$

Medical Bills

Home Mortgage Interest $($from Form $1098)$ $$9,600$

Charitable contributions $-$ public charities $$3,000($cash$)$

They made quarterly estimated payments toward their $2023$ state income taxes: $\frac{4}{15}\frac{?}{23}-$$$500$;$\frac{6}{14}\frac{?}{23}-$$$500$;$\frac{9}{14}\frac{?}{23}-$$$500$;$\frac{1}{15}\frac{?}{24}-$$$500.$

$$4,900$

$$3,200$

FMV of car $($$$35,000)+$ flat

fee of $$100]$ $$800$ Medical Bills $$10,500$ Home Mortgage Interest $($from Form $1098)$

$s.3,000$

$\frac{4}{15}\frac{?}{23}-$$$500$;$\frac{6}{14}\frac{?}{23}-$$$500$;$\frac{9}{14}\frac{?}{23}-$$$500$;$\frac{1}{15}\frac{?}{24}-$$$500.$

If the TP is single and the TP$\text{'}$s AGI was $$100,000,$ which of the following is correct?

a$.$ Form $1040,$ Line $12$ would be $$25,600.$

b$.$ Schedule A$,$ Line $8b$ would be $$9,600.$

c$.$ Schedule A$,$ Line $5e$ would be $$10,250.$

d$.$ Schedule $A,$ Line $4$ would be $$10,500.$