McGraw-Hill's Taxation of Individuals 3rd Edition by Brian Spilker,Benjamin Ayers,John Robinson,Edmund Outslay ,Ronald Worsham,John Barrick,Connie Weaver

Exercise 61

Jesse Brimhall is single.In 2011, his itemized deductions were $5,000 before considering any real property taxes he paid during the year.Jesse's adjusted gross income was $70,000 (also before considering any property tax deductions).In 2011, he paid real property taxes of $3,000 on property 1 and $1,200 of real property taxes on property 2.
a.If property 1 is Jesse's primary residence and property 2 is his vacation home (he does not rent it out at all), what is his taxable income after taking property taxes into account
b.If property 1 is Jesse's business building (he owns the property) and property 2 is his primary residence, what is his taxable income after taking property taxes into account
c.If property 1 is Jesse's primary residence and property 2 is a parcel of land he holds for investment, what is his taxable income after taking property taxes into account