Charles has AGI of $46,500 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	$	2,070
County real estate tax on the land		1,680
School district tax on the land		780
City special assessment on the land (new curbs and gutters)		852
State tax on airline tickets (paid on vacation)		387
Local hotel tax (paid during vacation)		292

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.)