Which taxes are specifically deductible for federal income tax purposes under Sec.$164?($Select all that$$ apply.$)$

A$.$

Other$$ state, local, and foreign$$ taxes, which are paid or incurred in either a trade or business or an$$ income$-$producing activity.

B$.$

The aggregate amount of taxes to be deducted cannot exceed

$ $10$ comma $000$$$10,000$

$($$ $5$ comma $000$$$5,000$

for married filing$$ separately$).$

C$.$

State and local personal property taxes if the tax is ad valorem

D$.$

Fee or charge imposed by a government for providing specific goods services.

E$.$

State and local sales taxes if the taxpayer makes an election to deduct their state and local sales taxes instead of deducting their state and local income taxes. They make this election annually.

F$.$

Federal$$ estate, inheritance,$$ legacy, succession, and gift taxes.

G$.$

Charges for$$ sewer, water, and other services

H$.$

$$State$,$ local, and foreign real property taxes

I.

The federal$$ generation$-$skipping transfer tax on income distributions

J$.$

Special assessments against real estate for items such as$$ sidewalks, lighting, and streets

K$.$

$$One$-$half of the$$ self$-$employment taxes imposed on a$$ self$-$employed individual.

L$.$

$$State$,$ local, and foreign$$ income, war$$ profits, and excess profits tax