Westin Paid the Following Taxes This Year What Amount Can Arun Deduct as an Itemized Deduction on |

Westin paid the following taxes this year: $$\begin{array} {| l | r | } \hline \text { Real estate taxes on rental property he owns } & \$ 4,000 \\\hline \text { Real estate taxes on his own residence } & 3,600 \\\hline \text { Federal income taxes } & 18,000 \\\hline \text { State income taxes } & 5,400 \\\hline \text { Local city income taxes } & 1,500 \\\hline\end{array}$$ What amount can Arun deduct as an itemized deduction on his tax return?

A) $10,000
B) $28,500
C) $10,500
D) $14,500