In 2011, Charlie filed his 2010 state income tax return and paid taxes of $800. Also in 2011, Charlie's employer withheld state income tax of $750 from Charlie's salary. In 2012, Charlie filed his 2011 state income tax return and paid an additional $600 of state tax. How much state income tax can Charlie deduct on his 2011 federal income tax return for state income tax?

a. $1,350

b. $1,400

c. $1,550

d. $2,150