Sang hoon who uses the cash method of accounting lives in a state that imposes an income tax (including withholding from wages) On April 14, 2022, he files his state return for 2021 paying an additional 600 in state income taxes. During 2022, his withholding for state income tax purposes amount to 3550. on April 13, 2023, he files his state return for 2022, claiming a refund of 800. Sang hoon receives the refund on June 3, 2023. If he itemized deductions, how much may Sang hoon claim as a deduction for state income taes on federal return for calendar year 2022(filed in April 2023)