28) Karin lives in California, a state that imposes a tax on income. The following information relates to Karin's state income taxes for 2018: Taxes withheld in 2018 $ 3,000 State refund received in 2018 from the 2017 tax return Additional assessment paid in 2018 on the 2016 tax return 300 800 Assuming she elects to deduct state and local income taxes, what amount should Karin use as an itemized deduction for state and local income taxes for her 2018 federal income tax return? A) $1,100. B) $2,700. C) $3,800. D) $4,100