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 2019	$3,000
State sales taxes paid	$650
Refund received in 2019 for 2018 tax	$300
Assessment paid in 2019 for 2017 tax	$800

What amount should Weber use as state and local income taxes in calculating itemized deductions for his 2019 Federal income tax return?

Select one:

a. $3,500

b. $2,700

c. $3,800

d. None of these

e. $3,000