[The following information applies to the questions displayed below.] Charles has AGI of $39,000 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 $ 1,870

County real estate tax on the land 2,380

School district tax on the land 870

City special assessment on the land (replacing curbs and gutters) 885

State tax on airline tickets (paid on vacation) 384

Local hotel tax (paid during vacation) 251

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.)

a. Suppose that Charles holds the land for appreciation.

b. Suppose that Charles holds the land for rent.

c. Suppose that Charles holds the land for appreciation and that the vacation was actually a business trip. (Apply limits if applicable)