Generally, the taxpayer may take an itemized deduction, subject to limitations$,$ for certain state, local, and foreign taxes he or she pays even if he or she did not pay the tax while in a trade or business or while carrying on a for$-$profit activity. The taxpayer deducts the tax in the taxable year he or she pays them. Deductible taxes included all of the following except:

A$.$ Estate and inheritance taxes

B$.$ State, local, and foreign income taxes or state and local general sales taxes in lieu of state and local income taxes

C$.$ State and local real property taxes

D$.$ State and local personal property taxes