Guy who uses the cash method of accounting, lives in a state that imposes an income tax. During 2020, his withholdings for state income tax purposes amount to $3,550. On April 2, 2020, he files his...

Guy who uses the cash method of accounting, lives in a state that imposes an income tax.  During 2020, his withholdings for state income tax purposes amount to $3,550.  On April 2, 2020, he files his state return for 2019 and includes a payment of $300 with the return.  On April 14, 2021, he files his state return for 2020 and includes a payment of $600 with the return.   If he itemizes deductions, how much may he claim as a deduction for state income taxes on his Federal income tax return for calendar year 2020?

a. $4,150

b. $3,850

c. $5,150