2018 Income Tax Fundamentals

25. Sherry had $5,600 withheld from her wages for state income taxes during 2017. In May of 2017, she received a $450 refund for her prior year state tax return. The amount of Sherry's tax on her 2017 tax retum is $6,100 and she pays the additional tax of $500 ($6.100 - $5,600) when she files her state income tax return in April of 2018. If she deducts state income tax, how much state income tax should Sherry deduct on her 2017 federal income tax return? How should Sherry report the $450 refund