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 2018	$3,000
State sales taxes paid	$650
Refund received in 2018 for 2017 tax	$300
Assessment paid in 2018 for 2016 tax	$800

What amount should Weber use as state and local income taxes in calculating itemized deductions for his 2018 Federal income tax return?

a.$3,800

b.$3,500

c.$3,000

d.$2,700

e.None of these choices are correct.