A)A taxpayer had $3,100 in state income taxes withheld from her paychecks during the current tax year. In April of the same current tax year, she paid $300 due for her prior year state tax return. Her total tax liability on her state tax return for the current year is $2,850. How much should she deduct as an itemized deduction for state income taxes on her current federal income tax return?

B)Chris opens a chiropractic office in Texas on January 1, current tax year. On July 1, current tax year, Chris purchases a chiropractic reference library from a retiring chiropractor for $6,000. The library has an estimated useful life of three years. Annual depreciation on the library is $2,000. On January 1, current tax year, Chris purchases an annual subscription to a chiropractic journal for $200 and a one-year medical reference service for $500. Calculate Chris's deduction for the above items for the current tax year.