During 2018 Noriko paid the following taxes related to her home:

Real Estate property taxes on residence (paid from escrow account) ......... $1,800

State personal property tax on her automobile (based on value) ..................... 600

Property taxes on land held for long-term appreciation ..................................... 400

What amount can Noriko deduct as property taxes in calculating itemized deductions, assuming she was under the $10,000 limit for state and local taxes, for 2018?

a. $400.

b. $1,000.

c. $2,400.

d. $2,800.