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 Thas 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