f$)$ Ken's son, Mike, instructed his employer to make half of his final paycheck of the year payable to Ken as a gift from Mike to Ken. Ken

received the check on December $30$ in the amount of $$1,100.$

g$)$ Ken received a $$610$ refund of the $$3,600$ in state income taxes his employer withheld from his pay last year. Ken claimed $$13,000$ in

itemized deductions last year $($the standard deduction for a single filer was $$12,950).$