Charles has AGI of $47,000 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 $ 1,480

County real estate tax on the land 2,110

School district tax on the land 831

City special assessment on the land (replacing curbs and gutters) 786

State tax on airline tickets (paid on vacation) 306

Local hotel tax (paid during vacation) 270

Calculate the amount of taxes Charles may include in his itemized deductions for the year under the following circumstances:

c. Suppose that Charles holds the land for appreciation and that the vacation was actually a business trip.

Deductable taxes from AGI?