Which of the following properties can have real estate taxes deducted?

Real estate taxes can be deducted on primary residences, second residences, and certain types of investment properties. The correct choice highlights that both primary homes and second residences are eligible for this deduction under the Internal Revenue Code. Taxpayers can deduct property taxes they pay on these residences, which can lead to significant tax savings.

While investment properties also generally allow for the deduction of real estate taxes, the question specifically points out primary and second residences as being eligible. Business properties may have different tax implications and requirements, so they do not fit the criteria as neatly as residences. Vacant land may not always qualify for a deduction, particularly if it is not generating any income or if the owner doesn't itemize deductions. Thus, the answer emphasizes the broader inclusion of primary and second residences in qualifying for this tax deduction.