Sang-hoon, who uses the cash method of accounting, lives in a state that imposes an incorve tax (including withiholding from wages). On April 14, 2021, he files his state return for 2020, paying an additional $600 in state income taxes. During 2021, his withiholdirigs for state income tax purposes amount to $3,550 On Apral 13, 2022, he fies his state retum for 2021 claiming a refund of $800. Sang-hoon receives the refund on June 3, 2022 . If he itemizes deductions, how much may Sang-hoon claim as a deduction for state income taxes on his Federal income tax retum for calendar year 2021 (filed in April 2022)? a. 58,150 h. $4.59 c. 54.150 a. 31,590