For Ron's state property tax of $25 each quarter, what amount is deductible on his Federal tax return?

To determine the deductible amount that Ron can claim on his Federal tax return for his state property tax, it's important to first recognize the total amount he pays each year. Since Ron pays $25 each quarter for property tax, this totals $100 annually (calculated as $25 multiplied by 4).

The IRS allows taxpayers to deduct state and local property taxes that are paid within the tax year on their Federal tax returns. There is no limit to the amount of state property tax that a taxpayer may deduct provided it is legally assessed and actually paid during the tax year. Since Ron’s total property taxes paid amount to $100, he can fully deduct this amount on his Federal tax return.

Thus, the correct amount Ron can deduct for his property tax on his Federal tax return is $100.