$9.$ State Income Tax Refund: Rachel receives a state income tax refund of $$800.$ Is this refund considered part of Gross Income? Calculate Rachel's Adjusted Gross Income.

$10.$ Dividend Income and Investment Expenses: Olivia receives $$2,000$ in dividends and incurs $$500$ in investment$-$related expenses. Is dividend income part of Gross Income, and can investment expenses be deducted "above the line"? Determine Olivia's Adjusted Gross Income.