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 (new 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: (Leave no answer blank. Enter zero if applicable.)

b. Suppose that Charles holds the land for rent