Dolly is a cash basis taxpayer. In 2013, she filed her 2012 Virginia income tax return and received a $2,200 refund. Dolly took the standard deduction on her 2012 Federal income tax return, but will itemize her deductions in 2013. Molly, a cash basis taxpayer, also filed her 2012 Virginia income tax return in 2013 and received a $600 refund. Molly had $12,000 in itemized deductions on her 2012 Federal income tax return, but will take the standard deduction in 2013. How does the tax benefit rule apply to Dolly