Exercise $10-17($Algorithmic$)($LO$.4)$

Pierre, a cash basis, unmarried taxpayer, had $$4,190$ of state income tax withheld during $2023.$ Also in $2023,$

Pierre paid $$1,048$ that was due when he filed his $2022$ state income tax return and made estimated payments

of $$2,933$ towards his $2023$ state income tax liability. When Pierre files his $2023$ Federal income tax return in

April $2024,$ he elects to itemize deductions, which amount to $$15,900,$ including the state income tax payments

and withholdings, all of which reduce his taxable income.

a$.$ What is Pierre's $2023$ state income tax deduction?

$

b$.$ As a result of overpaying his $2023$ state income tax, Pierre receives a refund of $$1,676$ early in $2024.$ The

standard deduction for single taxpayers for $2023$ was $$13,850.$ How much of the $$1,676$ will Pierre include in

his $2024$ gross income?

$