During 2011, Sam paid the following taxes:

property tax on residence (paid from escrow account) $1550

Property tax portion of car registration (based on value) $400

property taxes on land held for long term appreciation $350

What amount can Sam deduct as property taxes in calculating his itemized deductions for 2011?
A. $350
B. $750
C. $1,950
D. $2,300

is it C