Brad, Who Uses the Cash Method of Accounting, Lives in a State

Multiple Choice

Brad, who uses the cash method of accounting, lives in a state that imposes an income tax (including withholding from wages) .On April 14, 2019, he files his state return for 2018, paying an additional $600 in state income taxes.During 2019, his withholdings for state income tax purposes amount to $3,550.On April 13, 2020, he files his state return for 2019 claiming a refund of $800.Brad receives the refund on June 3, 2020.If he itemizes deductions, how much may Brad claim as a deduction for state income taxes on his Federal income tax return for calendar year 2019 (filed in April 2020) ?

A) $3,350
B) $3,550
C) $4,150
D) $5,150
E) None of these