Marchal Inc., a calendar year, accrual basis taxpayer, made the following state income tax payments during 2019.

March 11 Balance due of 2018 tax $ 13,600

April 2 Estimated 2019 tax payment $ 15,250

June 2 Estimated 2019 tax payment $ 15,250

September 3 Estimated 2019 tax payment $ 15,250

December 2 Estimated 2019 tax payment $ 15,250

On December 28, Marchal's tax department calculated that the corporation's actual 2019 state income tax liability was $67,140. Consequently, Marchal accrued a $6,140 liability for state income tax payable at year end.

a. Compute Marchal's 2019 state income tax expense per books.

b. If Marchal has not adopted the recurring item exception as its method of accounting for state income taxes, compute Marchal's 2019 federal deduction for state income tax.