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Pierre, a cash basis, unmarried taxpayer, had $4,610 of state income tax withheld during 2022 . Also in 2022 , Plerre paid $1,153 that was due when he fled his 2021 state income tax return and made estimated payments of $3,227 towards his 2022 state income tax liability. When Plerre files his 2022 Federal income tax return in April 2023, he elects to itemize deductions, which amount to $14,350, including the state income tax payments and withholdings, all of which reduce his taxable income. a. What is Pierre's 2022 state income tax deduction? b. As a result of overpaying his 2022 state income tax, Pierre receives a refund of $1,844 early in 2023. The standard deduction for single taxpayers for 2022 was $12,950. How much of the $1,844 will Plerre include in his 2023 gross income