In 2022, Clement had $3,000 of state income taxes withheld from his salary. On April 15, 2023, he pays an additional $800 when he files his 2022 state tax return to satisfy his tax liability for that year. In 2022, Clement has $4,000 of state income taxes withheld. When he files his 2023 state income tax return in April 2024, he receives a refund of $200. What is Clement's deduction for state income taxes in 2022 and 2023