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D is corrent. The requirement is to determine the amount of expense that the Rites can claim as an itemized deduction. An individual’s itemized deductions include state and local income taxes paid or withheld from paychecks, real estate taxes based on the value of real estate not used in a business, and personal property taxes based on the value of personal property if charged on a yearly basis. Here, the Rites can deduct a total of $3,500 as an itemized deduction including the $2,000 of real estate tax, $500 of ad valorem tax on personal automobile, and $1,000 of state and local income taxes withheld from paycheck.
A is incorrect because a total of $3,500 is deductible. 
B is incorrect because a total of $3,500 is deductible.
C is incorrect because a total of $3,500 is deductible.