Dolly is a cash basis taxpayer. In 2013, she filed her 2012 Virginia income tax return and received a $2,200 refund. Dolly took the standard deduction on her 2012 Federal income tax return, but will itemize her deductions in 2013. Molly, a cash basis taxpayer, also filed her 2012 Virginia income tax return in 2013 and received a $600 refund. Molly had $12,000 in itemized deductions on her 2012 Federal income tax return, but will take the standard deduction in 2013. How does the tax benefit rule apply to Dolly's and Molly's situations? Explain.