The TP had the following personal expenses:

Real Property Taxes $ 4,900 2022 State income tax withholdings $ 3,200 Personal Property Taxes on family car [(2% x FMV of car ($35,000) + flat fee of $100)] $ 800 Medical Bills $10,500 Home Mortgage Interest (from Form 1098) $ 9,600 Charitable contributions - public charities $ 3,000 (cash) They made quarterly estimated payments toward their 2022 state income taxes: 4/15/22 - $500; 6/14/22 - $500; 9/14/22 - $500; 1/15/23 - $500.

If the TP is single and the TPs 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 $3,750.