Which of the following taxes are deductible for federal income tax purposes? If deductible, specify whether they are deductible for or from AGI and whether they are subject to the overall $10,000 limit.

a) Federal gift tax.

b) State gasoline (excise) tax on gasoline used in family auto.

c) Federal gasoline tax on gasoline used in family auto.

d) State income tax.

e) Property tax on family residence.

f) State excise tax on cigarettes for personal consumption.