Candace and Jeremy are married taxpayers filing a joint return. In 2022, they paid state income taxes of $13,500 to the state of New York. Also, in 2022, Candace and Jeremy had $17,000 of other itemized deductions, the Standard Deduction amount was $25,900, and the state income tax itemized deduction was limited to $10,000. In 2023, they filed their 2022 New York state tax return and received a refund of $5,000 of the state taxes paid in 2022. Questions 1. What did Candace and Jeremy report as their For-AGI deductions in 2022? (40 points) 2. What would Candace and Jeremy's For-AGI deductions have been in 2022 if they had not paid the refunded amount of the New York State taxes? (40 points) 3. How much of the New York State income tax refund of $4,000 would Candace and Jeremy need to include in their 2023 federal taxable income? (20 point)