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

Ricardo pays the following taxes during the year:
?
$$\begin{array} { l r } \text { Real estate taxes on his personal residence } & \$ 2,500 \\\text { Real estate taxes on rental property } & 2,000 \\\text { State sales taxes } & 600 \\\text { State income taxes } & 4,000 \\\text { City income taxes } & 1,000 \\\text { Federal income taxes } & 5,400\end{array}$$
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