Which of the Following Statements Regarding Deductions for Real Property

Which of the following statements regarding deductions for real property taxes is incorrect?

A) A taxpayer is not allowed to deduct property taxes as the taxpayer makes monthly mortgage payments to an escrow account held by her mortgage company.
B) An individual deducts real property taxes on her principal residence as a for AGI deduction.
C) Taxpayers are not allowed to deduct payments made for setting up water and sewer services.
D) Taxpayers are not allowed to deduct payments made for neighborhood sidewalks.