Osprey Corporation, an accrual basis taxpayer, reported taxable income for 2022 and paid $123,000 on its estimated state income tax for the year. During 2022, the company received a $12,300 refund upon filing its 2021 state income tax return. The company filed its 2022 state income tax return in August 2023 and paid the $30,750 state income tax due for 2022. In December 2022, Osprey received a notice from the state tax commission that an additional $18,450 of income tax was due for 2020 because of an error on the return. The company acknowledged the error in December 2022 and paid the additional $18,450 tax in February 2023.

What is Osprey's 2022 Federal income tax deduction for state income taxes? $fill in the blank