Multiple Choice $5-23$

Taxes $($LO $5\mathrm{.}7)$

In April $2023,$ Linton paid $$40$ of state income tax that was due when he filed his $2022$ income tax return. During $2023,$ Linton's employer determined that his $2023$ state tax liability was $$1,100$ and received his state income tax refund of $$100$ in May $2024.$ Assuming linton ite $2023$ federal income tax return?

a$.$ $$1,240$

b$.$ $$1,000$

c$.$ $$1,140$

d$.$ $$1,200$

e$.$ $$1,100$