For each of the following financial planning situations, list the type of tax that is being described.

Financial planning situation	Type of tax
(a) A tax on the value of a person’s house.
(b) The additional charge for gasoline and air travel.
(c) Payroll deductions for federal government retirement benefits.
(d) Amount owed property received from a deceased person.
(e) Payroll deductions for a direct tax on earnings.