Wilma had $3,100 in state income taxes withheld from her paychecks during 2018. In April of 2018, Wilma paid the $50 due for her 2017 state tax return. Wilma’s total tax liability on her state tax return for 2018 is $2,850. How much should Wilma deduct as an itemized deduction for state income taxes on her 2018 federal income tax return? 

a. $2,900 

b. $3,150 

c. $3,100 

d. $2,850 

e. None of the above