38:51 Required information [The following information applies to the questions displayed below.) Louis files as a single taxpayer. In April of this year he received a $1.440 refund of state income taxes that he paid last year. W How much of the refund, if any, must Louis include in gross income under the following independent scenarios? Assume the standard deduction last year was $12,200. (Leave no answer blank. Enter zero if applicable.) ok t ces c. Last year Louis claimed itemized deductions of $13,970. Louis's itemized deductions included state income taxes paid of $3,725 and no other state or local taxes. Refund to be included $ 1.770