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	$	1,820
County real estate tax on the land		1,520
School district tax on the land		825
City special assessment on the land (replacing curbs and gutters)		717
State tax on airline tickets (paid on vacation)		408
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:

a.	Suppose that Charles holds the land for appreciation.

DEDUCTIBLE TAXES FROM AGI?

b.	Suppose Charles rents out the land.

DEDUCTUBILE TAXES FROM AGI?

c.	Suppose that the vacation was actually a business trip.

DEDUCTIBLE TAXES FROM AGI?