Jody has $2,100 withheld from her wages for state income taxes during the current tax year. In March of the current year, she paid $300 in additional taxes for her prior year tax return. Her state income tax liability for the current year is $2,500 and she pays the additional $400 when she files her return in March of the following year. What amount should Jody deduct as an itemized deduction for state income taxes on her current year tax return'?

A. $2,100
B. $2,400
C. $2,500
D. $2,800