5. Taxpayer T paid state and local taxes of $14000 in 2019. T claimed a total itemized deduction of $16000 in her 2019 federal income tax return. In 2020 (2019 standard deduction is $12200), T received a $1500 state income tax refund due to T overpayment of state income tax in 2019. How much T has to include in her taxable income from the state income tax refund?

6. Taxpayer X received a state income tax refund of $1000 in 2020. X paid the total state and local taxes of $9000 in 2019 and the total itemized deduction was $11000. X took standard deduction in 2019. How much of the refund X has to include in his gross income