Answer:
C. $6,350
Explanation:
The amount that Mary and Paul can claim as itemized deduction on their current-year federal income tax return = Estimated federal income tax + Estimated state income tax + State gift tax + Property tax, including $50 for trash pickup + Property tax on their vacation home in Canada
= $ 250 + $ 1500 + $ 1000 + $ 2600 + $ 1000
= $ 6350
Therefore, Mary and Paul can claim $ 6350.