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Charles has AGI of $37,000 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	$	1,460
County real estate tax on the land		2,240
School district tax on the land		780
City special assessment on the land (new curbs and gutters)		846
State tax on airline tickets (paid on vacation)		240
Local hotel tax (paid during vacation)		221

Calculate the amount of taxes Charles may include in his itemized deductions for the year under the following circumstances: (Leave no answer blank. Enter zero if applicable.)

b. Suppose that Charles holds the land for rent.