3.Leona, a cash basis, pay checks during 2018. Also, in 2018, Leona paid $100 that was 2017 state tax unmarried taxpayer, had $800 of state income tax withheld from her due when she filed her In addition, during 2018 Leona paid $300 relating to a delinquency ner 2015 state income taxes. When Leona files her 2018 Federal Income Tax return in April 2019, she elects to itemize her deductions, which amount to $12.600. This amount includes the amount she deducted as state income tas overpaying her 2018 state income tax, Leona receives a refund of $750 early in 2019 when she files her 2018 state income tax return. What amount, if any, must in her 2019 gross income? [The 2018 standard deduction for individual taxpayers $12,000] for 2018. As a Leona include