Osprey Corporation, an accrual basis taxpayer, reported taxable income for $2023$ and paid $$111,000$ on its estimated state income tax for the year. During $2023,$ the company received a $$11,100$ refund upon filing its $2022$ state income tax return. The company filed its $2023$ state income tax return in August $2024$ and paid the $$27,750$ state income tax due for $2023.$

In December $2023,$ Osprey received a notice from the state tax commission that an additional $$16,650$ of income tax was due for $2021$ because of an error on the return. The company acknowledged the error in December $2023$ and paid the additional $$16,650$ tax in February $2024.$

What is Osprey's $2023$ Federal income tax deduction for state income taxes?