Mrs. Stuart paid the following taxes:
Local property tax on:
20 acres of land held for investment .............................. $ 2,500
Condominium used as principal residence .......................... 4,825
Sailboat used as vacation residence .................................. 1,975
Missouri sales tax on consumer goods and services ............... 7,100
Missouri income tax ................................................... 6,950
Federal employee payroll tax on salary ............................ 15,200
Federal income tax ................................................... 30,800
To what extent (if any) can Mrs. Stuart deduct each of these payments?