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, 2018, he files his state return for 2017, paying an additional $600 in state income taxes. During 2018, his withholdings for state income tax purposes amount to $3,550. On April 13, 2019, he files his state return for 2018 claiming a refund of $800. Brad receives the refund on June 3, 2019. 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 2018 (filed in April 2019) ?

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