Need the answers for 14 and 15

Roland uses the cash method of accounting and live in a state that imposes in income tax (including withholding from wages). On April 14, 2016, he files his state return for 2015, paying an additional $400 in state income taxes. During 2016, his withholdings for state income tax purposes amount to $3, 900. On April 13, 2017, he files his state return for 2015 claiming a refund of $600. Roland receives the refund on August 3, 2017. If Roland itemizes deductions, how much may he claim as a deduction for state income taxes on this Federal return for calendar year 2016 (filed in April 2017)? a. $4, 300. b. $3, 700. c. $3, 900. d. $3, 300. e. None of the above. Clark is married and files a joint tax return for 2016. Clark has investment interest expense of $95,000 for a loan made to him 2009 to purchase a parcel of unimproved land. His income from investments (interest only) totaled $15,000. Calculate Clark's investment interest deduction for 2016. a. $95,000. b. $15,000. C. $13, 900. d. $18,000. e. None of the above. Roland uses the cash method of accounting and live in a state that imposes in income tax (including withholding from wages). On April 14, 2016, he files his state return for 2015, paying an additional $400 in state income taxes. During 2016, his withholdings for state income tax purposes amount to $3, 900. On April 13, 2017, he files his state return for 2015 claiming a refund of $600. Roland receives the refund on August 3, 2017. If Roland itemizes deductions, how much may he claim as a deduction for state income taxes on this Federal return for calendar year 2016 (filed in April 2017)? a. $4, 300. b. $3, 700. c. $3, 900. d. $3, 300. e. None of the above. Clark is married and files a joint tax return for 2016. Clark has investment interest expense of $95,000 for a loan made to him 2009 to purchase a parcel of unimproved land. His income from investments (interest only) totaled $15,000. Calculate Clark's investment interest deduction for 2016. a. $95,000. b. $15,000. C. $13, 900. d. $18,000. e. None of the above