Charles has AGI of $$50,000$ and has made the following payments related to

land he inherited from his deceased aunt and

a personal vacation taken last year.

State inheritance tax on the land $ $1,200$

County real estate tax on the land $1,500$

School district tax on the land $690$

City special assessment on the land $($new curbs and gutters$)700$

State tax on airline tickets $($paid on vacation$)125$

Local hotel tax $($paid during vacation$)195$

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

Note: Leave no answer blank. Enter zero if applicable.

b$.$ Suppose that Charles holds the land for rent.