Weber Resides in a State That Imposes a Tax on Income.The

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 $2013 \quad \$ 3,000$
Refund received in 2013 of 2012 tax $\quad \$ 300$
Assessment paid in 2013 of 2011 tax $\quad \$ 800$ Assuming he elects to deduct state and local income taxes,what amount should Weber use as state and local income taxes in calculating itemized deductions for his 2013 Federal income tax return?

A) $2,700
B) $3,000
C) $3,500
D) $3,800
E) None of the above