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