a. Which taxes are specifically deductible for federal income tax purposes under Sec. 1647 b. If atax is not specifically listed in Sec. 164, under what circumstances may it still be deductible? a. Which taxes are specifically deductible for federal income tax purposes under Sec. 1647? (Select all that apply.) || A. Fee or charge imposed by a government for providing specific goods services. || B. Special assessments against real estate for items such as sidewalks, lighting, and streets || C. State and local personal property taxes if the tax is ad valorem D. The aggregate amount of taxes to be deducted cannot exceed $10,000 ($5,000 for married filing separately). E. One-half of the self-employment taxes imposed on a self-employed individual. | | F. State, local, and foreign income, war profits, and excess profits tax || G. Federal estate, inheritance, legacy, succession, and gift taxes. || H. Other state, local, and foreign taxes, which are paid or incurred in either a trade or business or an income-producing activity. || I. The federal generation-skipping transfer tax on income distributions | | J. State, local, and foreign real property taxes || K. State and local sales taxes if the taxpayer makes an election to deduct their state and local sales taxes instead of deducting their state and local income taxes. They make this election annually. | | L. Charges for sewer, water, and other services