Marchal Inc On December 28, Marchal's Tax Department Calculated That the Corporation's

Marchal Inc., a calendar year, accrual basis taxpayer, made the following state income tax payments during 2020.
$\begin{array}{lll}\text { March 11 } & \text { Balance due of } 2019 \text { tax } & \$ 1,600 \\\text { April } 2 & \text { Estimated } 2020 \text { tax payment } & \$ 15,250 \\\text { June } 2 & \text { Estimated } 2020 \text { tax payment } & \$ 15,250 \\\text { September } 3 & \text { Estimated } 2020 \text { tax payment } & \$ 15,250 \\\text { December 2 } & \text { Estimated } 2020 \text { tax payment } & \$ 15,250\end{array}$ On December 28, Marchal's tax department calculated that the corporation's actual 2020 state income tax liability was $67,140. Consequently, Marchal accrued a $6,140 liability for state income tax payable at year end.Compute Marchal's 2020 state income tax expense per books.If Marchal has not adopted the recurring item exception as its method of accounting for state income taxes, compute Marchal's 2020 federal deduction for state income tax.