a. Which taxes are specifically deductible for federal income tax purposes under Sec. 164? b. If a tax is not specifically listed in Sec. 164, under what circumstances may it still be deductible? Question content area bottom Part 1 a. Which taxes are specifically deductible for federal income tax purposes under Sec. 164? (Select all that apply.) A. Other state, local, and foreign taxes, which are paid or incurred in either a trade or business or an income-producing activity. B. Charges for sewer, water, and other services C. Fee or charge imposed by a government for providing specific goods services. D. State and local personal property taxes if the tax is ad valorem E. The federal generation-skipping transfer tax on income distributions F. State, local, and foreign real property taxes G. 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. H. One-half of the self-employment taxes imposed on a self-employed individual. I. Special assessments against real estate for items such as sidewalks, lighting, and streets J. Federal estate, inheritance, legacy, succession, and gift taxes. K. State, local, and foreign income, war profits, and excess profits tax L. The aggregate amount of taxes to be deducted cannot exceed ( for married filing separately)