Henry owns a duplex. Both units are exactly the same size. Henry resides in one unit and rents the other. In 2021, Henry paid $2850 in real estate taxes for whole building. How does she report the deduction for the real estate taxes paid on her tax return?

a. Henry deducts $1425 on Schedule C (form 1040) and $1425 on Schedule A (Form 1040)

b. Henry deducts $1425 on Schedule D (form 1040) and $1425 on Schedule A (Form 1040)

c. the total amount paid $2850 is fully deductible on Schedule A

d. the total amount paid $2850 is fully deductible on Schedule E