Randy Is a Single Individual Who Receives a Salary of $30,000.During

Randy is a single individual who receives a salary of $30,000.During 2013,he has $7,000 withheld for payment of his federal income taxes and $2,500 for his state income taxes.In 2013,he receives a $400 refund after filing his 2013 federal tax return and a $50 refund after filing his state tax return.
I.Randy is allowed a deduction for the $2,500 of state taxes withheld from his salary on his 2013 federal tax return.
II.If Randy has total itemized deductions of $6,250 on his 2012 federal tax return,he must include the $50 state tax refund in his 2013 gross income.

A) Only statement I is correct.
B) Only statement II is correct.
C) Both statements are correct.
D) Neither statement is correct.