Frank is a resident of a state that imposes a tax on income. The following information pertaining to Frank's state income taxes is available:

State income taxes withheld in 2022 $3,500

Refund of 2021 tax received in 2022 400

Deficiency assessed and paid in 2022 for 2020 taxes 600

What amount should Frank use as state and local income taxes in calculating itemized deductions for his 2022 federal tax return?