During 2007, Jack and Mary Bronson paid the following taxes:

Taxes on residence (for period January 1 to September 30, 2007)

$2,700

State motor vehicle tax on value of the car

360

The Bronsons sold their house on June 30, 2007, under an agreement in which the real estate taxes were not prorated between the buyer and sellers. What amount should the Bronsons deduct as taxes in calculating itemized deductions for 2007?

  1. $1,800
  2. $2,160
  3. $2,700
  4. $3,060