Final answer:
On a California return, income taxes are deductible as an itemized deduction. California Mello-Roos taxes, California Vehicle License Fee (VLF), and foreign property taxes are not deductible.
Step-by-step explanation:
On a California return, the itemized deduction for income taxes includes state income taxes paid during the tax year. Therefore, option A, California income taxes, is deductible on a California return as an itemized deduction.
Option B, California Mello-Roos taxes, are special taxes imposed on property owners in certain districts to finance public improvements and services. They are not deductible on a California return as an itemized deduction.
Option C, California Vehicle License Fee (VLF), is a tax based on the value of a vehicle that is required to be paid annually. It is also not deductible on a California return as an itemized deduction.
Option D, foreign property taxes, refers to property taxes paid on real estate located outside of the United States. These taxes are not deductible on a California return as an itemized deduction.