In 2022, Felix paid state and local income taxes of $11.000 and real estate taxes of $13,000. For 2022 , Felix filed his return as mamried filing jointly claimed itemized deductions as follows: In 2023, Felix received a refund of 2022 state and local income taxes of $1,500. Which of the following statements is correct? Felix must include the $1,500 refund of state and local taxes in gross income for 2023. Felix should have claimed the standard deduction in 2022 as it would have resulted in a larger tax deduction. For the 2022 tax year, Felix should have claimed an itemized deduction for the full $24,000 of taxes paid in the year. The $1,500 refund of 2022 state and local income taxes in 2023 is not included in 2023 gross income as such payment did not result in a tax benefit