rank is a resident of a state that imposes a tax on income. The following information pertaining to Frank's state income taxes is available: State income taxes withheld in 2015 $3,500 Refund of 2014 tax received in 2015 $400 Deficiency assessed and paid in 2015 for 2013: Tax $600 Interest $100 What amount should Frank use as state and local income taxes in calculating itemized deductions for his 2015 Federal tax return, assuming he elects to deduct state and local income taxes? a $3,500 b $4,200 c$3,700 d $4,100 e None of these choices are correct.