Charles has AGI of $44,500 and has made the following payments related to (1) land he inherited from his deceased aunt and (2) a personal vacation taken last year.

State inheritance tax on the land $ 1,400

County real estate tax on the land 2,400

School district tax on the land 756

City special assessment on the land (new curbs and gutters) 852

State tax on airline tickets (paid on vacation) 144

Local hotel tax (paid during vacation) 213

Calculate the amount of taxes Charles may include in his itemized deductions for the year under the following circumstances: (Leave no answer blank. Enter zero if applicable.)

c. Suppose that Charles holds the land for appreciation and that the vacation was actually a business trip. (Apply limits if applicable)

deductible taxes from AGI :