Exercise 18-27 (Algorithmic) (LO. 1) In 2022, Aurora received a $33,900 bonus computed as a percentage of profits. In 2023, Aurora's employer determined that the 2022 profits had been incorrectly computed, and Aurora had to refund the $10,170 in 2023. Assume that Aurora was in the 35% tax bracket in 2022 but in the 12% bracket in 2023. If required, round your final answers to the nearest dollar. a. In 2022, how much is Aurora required to include in gross income? $ b. In 2023, what is the amount of the deduction Aurora can claim? What is the reduction in taxes for 2023 as a result of the deduction?