b. Veronica filed as a single taxpayer in 2021. Her AGI was $237,000, and itemized deductions were $40,400. Her local property taxes were $15,000 and her state income taxes wire $21,300. In 2022, Veronica received a $3,200 refund of the state income taxes she paid in 2021. The standard deduction for single filers in 2021 was $12,550