On july 1 of year 1, elaine purchased a new home for $665,000. at the time of the purchase, it was estimated that the property tax bill on the home for the year would be $13,300 ($665,000 × 2%). on the settlement statement, elaine was charged $6,650 for the year in property taxes and the seller was charged $6,650. on december 31, year 1 elaine discovered that the real property taxes on the home for the year were actually $14,300. elaine wrote a $14,300 check to the local government to pay the taxes for that calendar year (elaine was liable for the taxes because she owned the property when they became due). what amount of real property taxes is elaine allowed to deduct for year 1? (assume not married filing separately.)

Cooper sues company a in state court in south carolina, where he lives, for negligence alleging personal injury and property damage of $100,000 after a truck driven by an employee of company a rear-ended his pickup truck. company a is incorporated in delaware, has its headquarters in new york, but does a substantial amount of business in south carolina. claiming diversity of citizenship, company a seeks removal to federal district court, but cooper opposes the motion. which of the following is true regarding whether the case may be properly removed to federal district court? the amount in controversy satisfies diversity requirements; and if company a's nerve center is in a state other than south carolina, then the case may be properly removed to federal court.the amount in controversy satisfies diversity requirements; and because company a is incorporated and has its headquarters in a state other than south carolina, the case may be properly removed to federal court.because the amount in controversy satisfies diversity requirements and company a is incorporated in a state other than south carolina, the case may be properly removed to federal court regardless of where company a's headquarters, nerve center, or principal place of business is located.because the amount in controversy satisfies diversity requirements and company a is headquartered in a state other than south carolina, the case may be properly removed to federal court regardless of where company a is incorporated and regardless of the location of its nerve center.because the amount in controversy fails to satisfy jurisdictional requirements, regardless of the location of company a, the case may not be removed to federal court.