Daryl, who had significant itemized deductions for 2019 and therefore was eligible to use Schedule A, purchased a new vehicle in 2019 for $40,000 with a state sales tax of 10%. The allocated deduction amount for other purchases made by Daryl throughout the year, using the IRS state and local sales tax tables, would be $750. He also paid state income taxes of $4,500 for 2019. Daryl’s best option to legally maximize his tax savings in 2019, assuming he was under the $10,000 limit for state and local taxes would be to:

a. Deduct the amount of state sales tax for the vehicle purchase on Schedule A.

b. Take the standard deduction.

c. Take the deduction for the state income taxes paid on Schedule A.

d. Deduct his total amount of allowable state sales tax deduction on Schedule A.