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

Cynthia lives in California,a state that imposes a tax on income.The following information relates to Cynthia's state income taxes for 2014: Taxes withheld in 2014 $3,000
Refund received in 2014 from 2013 tax return 300
Assessment paid in 2014 on the 2012 tax return 800
Assuming she elects to deduct state and local income taxes,what amount should Cynthia use as an itemized deduction for state and local income taxes for her 2014 federal income tax return?

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