[单选题]
In Year 10, Farb, a cash basis individual taxpayer, received an USD8,000 invoice for personal property taxes. Believing the amount to be overstated by USD5,000, Farb paid the invoiced amount under protest and immediately started legal action to recover the overstatement. In November, Year 11, the matter was resolved in Farb's favor, and he received a USD5,000 refund. Farb itemizes his deductions on his tax returns.Which of the following statements is correct regarding the deductibility of the property taxes?
A .Farb should not deduct any amount in his Year 10 income tax return when originally filed, and should file an amended Year 10 income tax return in Year 11.
B .Farb should deduct USD3,000 in his Year 10 income tax return.
C .Farb should not deduct any amount in his Year 10 income tax return and should deduct USD3,000 in his Year 11 income tax return.
D .Farb should deduct USD8,000 in his Year 10 income tax return and should report the USD5,000 refund as income in his Year 11 income tax return.
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