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In April of 2022, Robert paid $850 of tax due when he filed his state income tax return for the previous year. During 2022, Robert

In April of 2022, Robert paid $850 of tax due when he filed his state income tax return for the previous year. During 2022, Robert had $6,200 of state income tax and $16,500 of federal income tax withheld from his salary. Robert expects a refund of $400 of state income taxes in 2023 when he files his state tax return for 2022. What amount of taxes can Robert deduct as an itemized deduction in 2022?

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