In April 2019, Fred paid $60 of state income tax that was due when he filed his 2018 income tax return. During 2019, Freds employer withheld $1,500 of state income tax from his pay. In April 2020, Fred determined that his 2019 state tax liability was on $1,200 and received his state income tax refund of $300 in May 2020. Assuming Fred itemizes, how much state income tax deduction should he report on his 2019 federal income tax return?

a.$1,200

b.$900

c.$1,260

d.$1,560

e.$1,500