$q,99.$ In Lawrence County, the real property tax year is the calendar year. The real property tax becomes a personal liability of the owner of real property on January $1$ in the current real property tax year $($assume that this year is not a leap year$).$ The tax is payable on June $1.$ On May $1,$ Reggie sells his house to Dana for $$1,500,000.$ On June $1,$ Dana pays the entire real estate tax of $$12,000$ for the year ending December $31.$ Assuming that Reggie itemizes his deductions and the $$10,000$ limit on state and local taxes does not apply, how much of the property taxes may Reggie deduct?

a$.$ $$2,500$

b$.$ $$5,000$

c$.$ $$12,000$

d$.$ $$7,950$

e$.$ None of the above.