Ronald Pays the Following Taxes During the Year What Is the Amount Ronald Can Deduct for Taxes as Real

Ronald pays the following taxes during the year:
$\begin{array}{lr}\text { Real estate taxes on his personal residence } & \$ 2,500 \\\text { Real estate taxes on rental property } & 2,000 \\\text { State sales taxes (from Federal Sales tax table) } & 1,400 \\\text { State income taxes } & 1,000 \\\text { Federal income taxes } & 5,400\end{array}$
What is the amount Ronald can deduct for taxes as an itemized deduction for the year?

A) $ 3,500
B) $ 3,900
C) $ 4,900
D) $ 6,900
E) $12,300