2. Pierre, a cash basis, unmarried taxpayer, had $1,400 of state income tax withhold during 2018. Also in 2018, Pierre paid $455 that was due when he filed his 2017 state income tax return and made estimated payments of S975 toward his 2018 state income tax liability. When Pierre files his 2018 Federal income tax return in April 2019, he elects to itemize deductions, which amount to $15,650, including the state income tax payments and withholdings, a of which reduce his taxable income. a. What is Pierre's 2018 state income tax deduction? $2, b. As a result of overpaying his 2018 state income tax, Pierre receives a refund of $630 early in 2019. The standard deduction for single taxpayers was $12,000. How much of the $630 wil Pierre include in his 2019 gross income? 3. Miller owns a personal residence with a fair market value of $195,000 and an outstanding first mortgage of $157,000, which was used entirely to acquire the residence. This year, Miller gets a home equity loan of $10,000 to purchase new jet skis. How much of this mortgage debt is treated as qualified residence indebtedness