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

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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

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