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, 2012, he files his state return for 2011, paying an additional $600 in state income taxes.During 2012, his withholdings for state income tax purposes amount to $3,550.On April 13, 2013, he files his state return for 2012 claiming a refund of $800.Brad receives the refund on June 3, 2013.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 2012 (filed in April 2013) ?

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