Jenny,an Individual Cash Basis Taxpayer,has $6,000 of State Income Taxes

Multiple Choice

Jenny,an individual cash basis taxpayer,has $6,000 of state income taxes withheld from her salary during 2013.When she filed her 2012 state income tax return during April 2013,she paid an additional $500 in state income taxes.When she filed her 2013 state income tax return in April 2014,she received a $200 refund.What is her state income tax deduction for 2013 for federal income tax purposes?

A) $ 500
B) $5,800
C) $6,000
D) $6,300
E) $6,500