Matthews was a cash-basis taxpayer whose records showed the following:

2006 state and local income taxes withheld

$1,500

2006 state estimated income taxes paid December 30, 2006

400

2006 federal income taxes withheld

2,500

2006 state and local income taxes paid April 17, 2007

300

What total amount was Matthews entitled to claim for taxes on her 2006 Schedule A of Form 1040?

  1. $4,700
  2. $2,200
  3. $1,900
  4. $1,500