4. Michael and Samantha are married and they file a joint tax return. In 2018 they itemized their deductions and reported a total of $24,300 of itemized deductions. This includes county property taxes of $8,300. The standard deduction in 2018 was $24,000. In 2019 the county finished processing a tax protest filed by Jerry and Cathy that had questioned the value of their property. The county refunded $1,200 of the 2018 tax payment. You are preparing their 2019 tax return. How much of this $1,200 property tax refund is taxable in 2019 and why? Can someone show the work so I can understand please