Kevin files as a single taxpayer. In April of this year he received a $1,321 refund of state income taxes that he paid last year. How much of the refund, if any, must Kevin include in gross income if last year Kevin claimed itemized deductions of $12,319 Kevin's itemized deductions included state income taxes paid of $2,415 and no other state or local taxes. Assume the standard deduction last year was $12,000. 4 points Save Answer Deb has found it very difficult to repay her loans. Because of these difficulties, the bank decided to forgive one of her most recent loans, an amount of $14,514. After the loan was discharged, Deb had total assets of $219,462 and her remaining loans total $191,610 What amount must Deb include in her gross income