Osprey Corporation, an accrual basis taxpayer, reported taxable income for 2020 and paid $111,000 on its estimated state income tax for the year. During 2020, the company received a $11,100 refund upon filing its 2019 state income tax return. The company filed its 2020 state income tax return in August 2021 and paid the $27,750 state income tax due for 2020. In December 2020, the company received a notice from the state tax commission that an additional $16,650 of income tax was due for 2018 because of an error on the return. The company acknowledged the error in December 2020 and paid the additional $16,650 in tax in February 2021. What is Osprey's 2020 Federal income tax deduction for state income taxes? $