Brad, who uses the cash method of accounting, lives in a state that imposes an income tax (and requires withholding from wages). On April 15, 2018, he filed his state return for 2017, paying an additional $800 in state income taxes. During 2018, his withholdings for state income tax purposes amounted to $3,550. On April 15, 2019, he filed his state return for 2018, claiming a refund of $600. Brad received the refund on June 3, 2019. If he itemizes deductions each year, and ignoring the $10,000 cap on itemized deductions for taxes, how much may Brad claim as a deduction for state income taxes on his Federal income tax return for calendar year 2018 (filed in April 2019)?

a. $3,550

b. $3,750

c. $4,150

d. $4,350

e. $5,350