David received a $600 state income tax refund this year. David deducted $2,900 of state income taxes paid in the prior year as part of his itemized deductions when his itemized deductions exceeded the standard deduction by $1,400. His deduction for taxes paid was NOT limited by the SALT cap. How much of the $600 refund must David include in his gross income this year? Tony, who uses the cash method of accounting, lives in a state that imposes an income tax (including withholding from wages). On April 14, 2022, he files his state return for 2021, paying an additional $300 in state income taxes. During 2022, his withholdings for state income tax purposes amount to $3,200. On March 13, 2023, he files his state return for 2022 paying an additional $100 in state income taxes. If he itemizes his deductions, how much may Tony claim as a deduction for state income taxes on his Federal income tax return for calendar year 2022