In $2018,$ Faye, a cash$-$basis individual taxpayer, received an $$8,000$ bill for Cook County real estate taxes. Believing the amount to be over$-$stated by $$1,000,$ Faye paid the full amount in $2018$ but immediately started an appeal. In June $2019,$ the matter was settled and she received a $$500$ refund. Faye itemizes her deductions on her tax returns. Her total itemized deduction exceeded the standard deductions by $$3000$ in $2018$