 as a schedule one deduction. Possibly that's a different issue. We're talking here though about the schedule A where you can't deduct those items. So our customs duties cannot deduct federal, estate and gift taxes. So remember the estate is a whole kind of different animal meaning we typically have an income tax. We don't tax people's assets. We tax them as they are earning the money that are accumulating the assets. And then when someone dies, however, we kind of switch that up and we say, now we're gonna tax their balance sheet basically. And that's gonna be an estate tax or you might hear it called like a death tax. So that becomes a tricky business in and of itself where it kind of has implications on the federal income tax, but it also has a different kind of impact because it's gonna be a state tax. Gift tax are tied into the estate tax and you could have these on the federal level as well as the state level. So typically not deductible. However, C line 16 later, if you had income and respect to a decedent. So certain state and local taxes including tax on gasoline, car inspection fee, assessments for sidewalks and other improvements to your property tax you paid for someone else and license fees. So let's take a look at these. These are state and local taxes. So you might be saying, these can get a little bit more confusing. So certain state and local taxes including tax on gasoline, when you buy gas, there's typically a tax on the gas and the idea of the tax on the gas is the people that actually use more gas are gonna be using the roads which were community property and therefore they should be paying for more of the roads. So that would be quite tedious if we tried to calculate that and figure out how much of the gas would be taxed and no car inspection fees, assessment for sidewalks and other improvements to your property tax you paid for someone else. You can't deduct someone else's tax and license fees. For example, marriage drivers and pets. So if you have a marriage license and so on can't typically deduct those. Foreign personal or real property taxes. So we're talking state and local taxes, not foreign taxes. If you have foreign income, you have a whole another world of things to be looking into that's a specialty area in and of itself which will be dependent in part on whether we have like tax treaties and whatnot with the other people, with the other countries so that you can avoid hopefully some kind of double taxation situation. So line five, the deduction for state and local taxes is generally limited to $10,000, $5,000 if filing, married filing separately. This was put in place a few years ago and it was actually an attempt to, I think simplify the code and be a little bit more fair and I'm someone that lives in California so I'm actually being hurt by this rule but I think some states have kind of been taking advantage of the tax and being subsidizing through the tax because obviously if you have a high income individual then they're gonna have high state taxes in places especially with a high cost of living like California and New York for example and it seems that that's kind of subsidizing the cost of living to go up and so on in those areas. So they actually capped it at the 10,000 so you can't take more than the 10,000 that was a controversial issue. It's clearly seems pretty clear to me that that's going to be beneficial or that that's gonna hurt more wealthy individuals and it's possibly be beneficial to or not hurt at least less wealthy individuals you would think but in any case, it's also a state thing so the states that have high cost of living areas obviously would argue against that.