Jenny, an Individual Cash Basis Taxpayer, Has $6,000 of State

Jenny, an individual cash basis taxpayer, has $6,000 of state income taxes withheld from her salary during 2014. When she filed her 2013 state income tax return during April 2014, she paid an additional $500 in state income taxes. When she filed her 2014 state income tax return in April 2015, she received a $200 refund. What is her state income tax deduction for 2014 for federal income tax purposes?

A) $ 500
B) $5,800
C) $6,000
D) $6,300
E) $6,500