Juan and Dorothy Purchase a New Residence on May 1

Multiple Choice

Juan and Dorothy purchase a new residence on May 1, 2018. Juan and Dorothy pay the full amount of the 2018 property taxes of $7,200 on their new house when the taxes became due in December of 2018. What amount of the taxes that Juan and Dorothy pay in December 2018 can they deduct on their 2018 tax return?

A) Zero, no amount is deductible.
B) $2,400
C) $4,800
D) $7,200