Stan, a single taxpayer, has $1,700 of state income taxes withheld from his wages in the current year. in the current year, he also received a $320 refund on his prior year state income tax. stan did not itemize last year but he intends to do so this year. stan used the sales tax estimate tables and determined his sales tax deduction amount is $1,600. what amount should stan deduct for state taxes?
a $1,600
b $1,380
c $0
d $1,700
e none of these choices are correct.

Analyzing and computing accrued warranty liability and expense waymire company sells a motor that carries a 60-day unconditional warranty against product failure. from prior years' experience, waymire estimates that 2% of units sold each period will require repair at an average cost of $100 per unit. during the current period, waymire sold 69,000 units and repaired 1,000 units. (a) how much warranty expense must waymire report in its current period income statement? (b) what warranty liability related to current period sales will waymire report on its current period-end balance sheet? (hint: remember that some units were repaired in the current period.) (c) what analysis issues must we consider with respect to reported warranty liabilities?