Charles has AGI of $50,000 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	$	1,250
County real estate tax on the land		1,810
School district tax on the land		927
City special assessment on the land (new curbs and gutters)		888
State tax on airline tickets (paid on vacation)		249
Local hotel tax (paid during vacation)		245

a. Suppose that Charles holds the land for appreciation.

includable in itemized deductions:

b. Suppose that Charles holds the land for rent.

includable in itemized deductions:

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

includable in itemized deductions: