28. During the following years Adolpho T. (single) had (1) withheld, (2) paid (by check - presumably estimated tax payments or paid with the extension) and (3) received a refund of the following amounts for state income tax purposes: Withheld Paid by check Refund 2019 $2,500 $1,200 $800 2020 $3,000 $1,400 $1,600 The refunds were all of amounts "paid" (withheld and paid by check) in the prior year. Adolpho's total itemized deductions in 2019 were $14,400. What is Adolpho's state income tax deduction for each year, and his income from the refund in 2020? What would his income from the 2020 refund be if the refund was $2,400, rather than $1,600