Osprey Corporation, an accrual basis taxpayer, reported taxable income for 2022 and paid $40,000 on its estimated state income tax for the year. During 2022, the company received a $4,000 refund upon filing its 2021 state income tax return. The company filed its 2022 state income tax return in August 2023 and paid the $7,000 state income tax due for 2022.

In December 2022, Osprey received a notice from the state tax commission that an additional $6,000 of income tax was due for 2020 because of an error on the return. The company acknowledged the error in December 2022 and paid the additional $6,000 tax in February 2023. What is Osprey’s 2022 Federal income tax deduction for state income taxes?