jack and diane have their principal residence in kansas. they operate a small retail business in town and they own the building that is used for their shop. in addition, they have an apartment building with 15 units. jack and diane paid real property taxes on each of these three buildings. the real property tax is a deduction (for/from) agi on their principal residence, (for/from) agi on their retail shop, and (for/from) agi on their rental property.
