Exercise 18-28 (Algorithmic) (LO. 1) In 2020, Aurora received a $51,300 bonus computed as a percentage of profits. In 2021, Aurora's employer determined that the 2020 profits had been incorrectly computed, and Aurora had to refund the $15,390 in 2021. Assume that Aurora was in the 35% tax bracket in 2020 but in the 12% bracket in 2021. If required, round your final answers to the nearest dollar. a. In 2020, how much is Aurora required to include in income? 51,300 b. In 2021, what is the amount of the deduction Aurora can claim? 15,390 What is the reduction in taxes for 2021 as a result of the deduction? 1,847 X