Karin Lives in California,a State That Imposes a Tax on Income.The

Karin lives in California,a state that imposes a tax on income.The following information relates to Karin's state income taxes for 2017: $\begin{array}{ll}\text { Taxes withheld in 2017}& \$3,000\\\text {State refund received in 2017 from the 2016 tax return }&300 \\\text {Additional assessment paid in 2017 on the 2015 tax return }&800 \\\end{array}$
Assuming she elects to deduct state and local income taxes,what amount should Karin use as an itemized deduction for state and local income taxes for her 2017 federal income tax return?

A) $1,100.
B) $2,700.
C) $3,800.
D) $4,100.