Alex and Myra Burg, married and filing joint income tax returns, derive their entire income from the operation of their retail candy shop. Their 2016 adjusted gross income was $50,000. The Burgs itemized their deductions on Schedule A for 2016. The following unreimbursed cash expenditures were among those made by the Burgs during 2016: State income tax-$1,200 Self-employment tax-7,650 What amount should the Burgs deduct for taxes in their itemized deductions on Schedule A for 2016?

a) $5,025
b) $7,650
c) $3,825
d) $1,200

Ans: d) $1,200