A is corrent. The requirement is to determine the amount of taxes deductible as itemized deductions. The property taxes on the residence and the land held for appreciation, together with the personal property taxes on the auto are deductible. The special assessment is not deductible, but would be added to the basis of the residence. B is incorrect. The special assessment for a sewer line is not deductible. B is incorrect. The special assessment for a sewer line is not deductible. D is incorrect. The personal property tax on their auto is deductible.
