Answer please

Print item Discussion Question 18-9 (Algorithmic) (Li). 2) Osprey Corporation, an accrual basis taxpayer, reported taxable income for 2021 and paid $27,000 'on its estimated state income tax for the year. During 2021, the company received a $2,700 refund upon ling its 2020 state income tax return. The company led its 2021 state income tax return in August 2022 and paid the $6,750 state income tax due for 2021. In December 2021, the company\" received a notice _ from the state tax commission that an additional $4,050 of income tax was due for 2019 because of an error on the return. The company acknowledged the error In December 2021 and paid the additional $4,050 in tax in February 2022. What is Osprey's 2021 Federal income tax deduction for state income taxes