Alex, who uses the cash method of accounting, lives in a state that imposes an income tax (including withholding from wages). On April 14, 2022, he files his state return for 2021, paying an additional $500 in state income taxes. During 2022, his withholdings for state income tax purposes amount to $3,200. On March 13, 2023, he files his state return for 2022 paying an additional $200 in state income taxes. If he itemizes his deductions, how much may Alex claim as a deduction for state income taxes on his Federal income tax return for calendar year 2022?

$3,400

$3,700

$3,900

$3,200

$3,000

___________

Which of the following may not be claimed as a deduction by a taxpayer who claims the standard deduction?

Self-employed health insurance.

Traditional IRA contribution

Health savings account contribution.

Local propety tax on personal car.

Interest on student loan.