Osprey Corporation, an accrual basis taxpayer, had taxable income for 2016 and paid $40,000 on its estimated state income tax for the year. During 2016, the company received a $4,000 refund upon filing its 2015 state income tax return. The company filed its 2016 state income tax return in August 2017 and paid the $7,000 state income tax due for 2016. In December 2016, the company received a notice from the state tax commission that an additional $6,000 of income tax was due for 2014 because of an error on the return. The company acknowledged the error in December 2016 and paid the additional $6,000 in tax in February 2017. What is Osprey’s 2016 Federal income tax deduction for state income taxes?