Weber resides in a state that imposes a tax on income. The following information relating to Weber's state income taxes is available:

State income taxes withheld in $2022$

$$3,000$

State sales taxes paid

$650$

Refund received in $2022$ for $2021$ tax

$300$

Assessment paid in $2022$ for $2020$ state income tax

$800$

What amount should Weber use as state and local income taxes in calculating itemized deductions for his $2022$ Federal income tax return?

a$.$ $$3,000$

b$.$ $$3,800$

c$.$ $$3,500$

d$.$ $$2,700$