Which of the following is eligible for federal income tax deductions on a property?

Property taxes are eligible for federal income tax deductions, making this the correct choice. When a property owner pays real estate taxes on their property, they can typically deduct those taxes from their taxable income. This deduction can lower the overall taxable income, providing financial relief to homeowners.

Homeowners association fees, while potentially researchable for local tax benefits, generally do not qualify for federal deductions unless they contribute to the maintenance of your property in a way that meets specific criteria set by the IRS. Similarly, while rental income is a critical part of a property owner's financial picture, it is not subject to deduction; rather, it is considered income and must be reported. Maintenance costs, while necessary for property upkeep, are not deductible for personal residences in the same manner, although they may be deductible for rental properties under certain circumstances. This adds to the clarity of why property taxes stand out as the only option eligible for federal tax deductions among the provided choices.