Harvey Itemized Deductions on His 2012 Income Tax Return $2013 \quad \quad \quad \quad \$ 2,500$

Harvey itemized deductions on his 2012 income tax return.Harvey plans to itemize deductions again in 2013 and the following information is available regarding state and local income taxes: Taxes withheld in $2013 \quad \quad \quad \quad \$ 2,500$
Refund received in 2013 of 2012 tax $\quad \$ 500$
Assessment paid in 2013 of 2011 tax $\quad \$ 300$ Assuming he elects to deduct state and local income taxes,the above information should be reported by Harvey in his 2013 tax return as:

A) Itemized deduction for state and local income taxes of $2,500,and income from state and local tax refund of $200
B) Itemized deduction for state and local income taxes of $2,300
C) Itemized deduction for state and local income taxes of $2,800
D) Itemized deduction for state and local income taxes of $2,800 and income from state and local tax refund of $500
E) None of the above