5. Wilma had $3,100 in state income taxes withheld from her paychecks during 2010. In April of 2010, Wilma paid $300 due for her 2009 state tax return. Wilma’s total tax liability on her state tax return for 2010 is $2,850. How much should Wilma deduct as an itemized deduction for state income taxes on her 2010 federal income tax return?

a. $3,400

b. $3,150

c. $3,100

d. $2,850

e. None of the above LO 5.2