Tiffany is a cash basis taxpayer whose records show the following:

Year 4 federal income taxes withheld$3,500

Year 4 state and local income taxes withheld 1,200

Year 4 state estimated income taxes paid during Year 41,000

Year 4 state and local income taxes paid on April 10, Year 5,400

Year 2 state and local income taxes paid on February 25, Year 4,500

How much can Tiffany deduct for taxes on her Schedule A (Itemized Deductions) of Form 1040 for Year 4?

$2,200

$2,700

$3,100

$6,600