TACOMA — As a court deadline looms, Democratic Gov. Jay Inslee on Tuesday proposed that the state spend $2.7 billion over the next two years to fully fund the state’s basic education obligations and to increase salaries for teachers.While releasing his K-12 education funding proposal at an event at Lincoln High School in Tacoma, Inslee announced he is seeking more than $4 billion in new revenue, with a majority of it — about $3.9 billion — dedicated to education-related costs. The proposal also increases spending on health benefits for school instructional and administrative staff, teacher mentoring and paraeducator training. “For the first time in over three decades, K-12 spending will top 50 percent of state spending,” he said. “This is big, this is bold. This is the right thing to do.”Inslee is set to release his full two-year budget proposal in Olympia on Wednesday.The new revenue he seeks includes:• An increase in the business and occupation tax on services provided by accountants, attorneys, real estate agents and others from 1.5 percent to 2.5 percent, which would raise $2.3 billion in the 2017-2019 budget. An increase in the tax filing threshold means that thousands of small businesses will get tax breaks under the plan.• A carbon tax that would charge the state’s emitters $25 per metric ton starting in 2018, raising $2 billion, of which $1 billion would go toward the education plan, with the remainder going to clean energy and transportation projects.