A taxpayer who claims the foreign tax credit for other foreign taxes can still claim an itemized deduction on any foreign tax that is not allowed as a credit in which of the following is true?
1- The tax was paid to a country that supports acts of international terrorism or the U.S does not have diplomatic relations with its government.
2- The taxpayer paid taxes on luxury items.
3- Taxes were paid in connection with the purchase or sale of cigarretes or alcohol.
4- Taxes were paid to a country that has a tax treaty with the U.S