• Jenae and Terry Hutchings own a parcel of land as tenants by entirety. That is, they both own the property, but when one of them dies, the other becomes the sole owner of the property. For nontax reasons, Jenae and Terry decide to file separate tax returns for the current year. Jenae paid the entire $1,600 property tax bill for the land. How much of the $1,600 property tax payment is each spouse entitled to deduct in the current year assuming they pay no other deductible taxes during the year?