Juan and Dorothy Purchase a New Residence on May 1,2013

Juan and Dorothy purchase a new residence on May 1,2013.Juan and Dorothy pay the full amount of the 2013 property taxes of $7,200 on their new house when the taxes became due in December of 2013.What amount of the taxes that Juan and Dorothy pay in December 2013 can they deduct on their 2013 tax return?

A) Zero, no amount is deductible.
B) $2,400
C) $4,800
D) $7,200