17. Frank is a resident of a state that imposes a tax on income. The following information pertaining to Frank's state income taxes is available: $3,900 $ 500 State income taxes withheld in 2018 Refund of 2017 tax received in 2018 Mistake on 2016 taxes. Assessed and paid in 2018 for 2016: Tax $ 800 Interest $ 100 What amount should Frank use as state and local income taxes in calculating itemized deductions for his 2018 Federal tax return, assuming he elects to deduct state and local income taxes? a. $3,900 b. $4,100 c. $4,700 d. $4,800