Harvey Itemized Deductions on His 2015 Income Tax Return

Harvey itemized deductions on his 2015 income tax return. Harvey plans to itemize deductions again in 2016 and the following information is available regarding state and local income taxes: Assuming he elects to deduct state and local income taxes, the above information should be reported by Harvey in his 2016 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