Last year, Daniella bought her first home. When she received Form 1098 from her mortgage company, she saw it included real estate taxes were paid out of her escrow account. Which of the following choices concerning real estate taxes on a home is correct?

a) Real estate taxes are deductible by the person paying the tax, even if the payer is not the property owner.

b) Real estate taxes are deductible on IRS Form 1040, Schedule C.

c) Real estate taxes are not deductible if they were paid from escrow.

d) Real estate taxes are deductible on IRS Form 1040, Schedule A only if the taxpayer is the property owner and paid the taxes.