Osprey Corporation, an accrual basis taxpayer, reported taxable income for 2021 and paid $40,000 on its estimated state income tax for the year. During 2021, the company received a $4,000 refund upon filing its 2020 state income tax return. The company filed its 2021 state income tax return in August 2022 and paid the $7,000 state income tax due for 2021. In December 2021, the company received a notice from the state tax commission that an additional $6,000 of income tax was due for 2019 because of an error on the return. The company acknowledged the error in December 2021 and paid the additional $6,000 in tax in February 2022. What is Osprey’s 2021 Federal income tax deduction for state income taxes?