Which of the following costs are deductible on Form 1040, Schedule A, as taxes? i. Real estate taxes on property owned in Mexico. ii. Property tax portion of vehicle registration, based on the value of the auto. iii. Fine for speeding. iv. Personal property tax on a pleasure boat.

a) i, ii, and iv.

b) iii and iv.

c) None of the items are deductible.

d) All of the items are deductible.