During the Current Year, Mr What Amount Can the Wests Deduct as Property Taxes in \begin{array}{llcc}

During the current year, Mr.and Mrs.West paid the following taxes: $\begin{array}{llcc} \text {Property taxes on residence } & \$1,900 \\ \text { Special asses sment for installation of a sewer system in their neighborhood} &\$1,000\\ \text {State personal property tax on their automobile (based on value) } &\$400\\ \text { Property taxes on land held for long-term appreciation } &\$600\\\end{array}$
What amount can the Wests deduct as property taxes in calculating itemized deductions for the current year?

A) $0
B) $1,900
C) $2,300
D) $2,900
E) None of the above