Hugh, a Self-Employed Individual, Paid the Following Amounts During the Year

Hugh, a self-employed individual, paid the following amounts during the year: $\begin{array}{lr}\text { Real estate tax on Iowa residence } & \$ 3,800 \\\text { State income tax } & 1,700 \\\text { Real estate taxes on land in Puerto Rico (held as an investment) } & 1,100 \\\text { Gift tax paid on gift to daughter } & 1,200 \\\text { State sal es taxes } & 1,750 \\\text { State occupational license fee } & 300 \\\text { Property tax on value of his automobile (used 100\% for business) } & 475\end{array}$ ? What is the maximum amount Hugh can claim as taxes in itemizing deductions from AGI?

A) $6,600
B) $6,650
C) $7,850
D) $8,625
E) None of the above