In April 2022, Fred paid $40 of state income tax that was due when he filed his 2021 income tax return. During 2022, Fred’s employer withheld $1,200 of state income tax from his pay. In April 2023, Fred determined that his 2022 state tax liability was $1,100 and received his state income tax refund of $100 in May 2023. Assuming Fred itemizes, how much state income tax deduction should he report on his 2022 federal income tax return?

a. $1,200

b. $1,240

c. $1,100

d. $1,140

e. $1,000