L$.$ A$.$ and Paula file as married taxpayers. In August of this year, they received a $$5,200$ refund of state income taxes that they paid last year. How much of the refund, if any, must L$.$ A$.$ and Paula include in gross income under the following independent scenarios? Assume the standard deduction last year was $$27,700.$ Last year L$.$ A$.$ and Paula had itemized deductions of $$19,200,$ and they chose to claim the standard deduction.