During 2022, Ms. Smith had the following expenditures relating to commercial real estate that she owns: County property tax, 1,975 State property tax, 980 Assessment for sewer construction, 1,500 Charges or sewer and water service, 810 What is the amount Ms. Smith may deduct as real estate taxes on her commercial real estate for 2022?
a. 3,765
b. 4,455
c. 5,265
d. 2,955