During 2007 Mr. and Mrs. West paid the following taxes:
|
Property taxes on residence |
$1,800 |
|
Special assessment for installation of a sewer system in their town |
1,000 |
|
State personal property tax on their automobile |
600 |
|
Property taxes on land held for long-term appreciation |
300 |
What amount can the Wests deduct as property taxes in calculating itemized deductions for 2007?
- $2,100
- $2,700
- $3,100
- $3,700