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

Ricardo pays the following taxes during the year:
$\begin{array}{lr}\text { Real estate taxes on his personal residence } & \$ 2,500 \\\text { Real estate taxes on rental property } & 2,000 \\\text { State sales taxes } & 600 \\\text { State income taxes } & 4,000 \\\text { City income taxes } & 1,000 \\\text { Federal income taxes } & 5,400\end{array}$
What is the amount Ricardo can deduct for taxes as an itemized deduction for the year?

A) $ 7,500
B) $ 8,100
C) $ 9,500
D) $12,900
E) $15,500