Charles has AGI of $49,000 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	$	1,260
County real estate tax on the land		2,000
School district tax on the land		795
City special assessment on the land (new curbs and gutters)		864
State tax on airline tickets (paid on vacation)		282
Local hotel tax (paid during vacation)		231

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.)

a. Suppose that Charles holds the land for appreciation.

deductible taxes from AGI:

b. Suppose that Charles holds the land for rent.

deductible taxes from AGI: 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: