Brad, who uses the cash method of accounting, lives in a state that imposes an income tax (including withholding from wages). On April 14, 2020, he files his state return for 2019, paying an additional $600 in state income taxes. During 2020, his withholdings for state income tax purposes amount to $3,550. On April 13, 2021, he files his state return for 2020 claiming a refund of $800. Brad receives the refund on June 3, 2021. If he itemizes deductions, how much may Brad claim as a deduction for state income taxes on his Federal income tax return for calendar year 2020 (filed in April 2021)? $3,350 $5,150 None of these $4,150 $3,550