Which of the following taxes are deductible on Schedule A for 2023? A. 2022 fourth-quarter estimated state income tax payment paid timely on January 15, 2023 B. 2022 state income tax return balance due paid on April 15, 2023. C. Luxury tax in excess of the general sales tax rate paid for a new car on Febraury 12, 2022. D. Local tax assessment for improvements to property