On April 15, 2021, Corwin filed his 2020 California income tax return. He owed and paid California taxes of $800 on April 15, 2021. Corwin's employer withheld California income tax of $750 from Corwin's salary in 2020. On April 2020, Corwin filed his 2019 California state income tax return and paid an additional $600 of California income tax due for 2019. How much California state income tax can Corwin deduct on his 2020 federal income tax return for state income tax? Select one: a. $1,400 b. $1,350 c. $2,150 d. $1,550 Reyaz is the owner and beneficiary of a $400,000 policy on the life of his mother. Reyaz sells the policy to his brother, Austin, for $100,000. Austin subsequently pays premiums of $75,000. Upon his mother's death, how much of the insurance proceeds must Austin include in income? Select one: a. $400,000 b. $225,000 c. $75,000 d. $0