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 $$25,900.$

Note: Leave no answer blank. Enter zero if applicable.

c$.$ Last year L$.$ A$.$ and Paula claimed itemized deductions of $$28,400.$ Their itemized deductions included state income taxes paid of

$$10,500,$ which were limited to $$10,000$ due to the cap on state and local tax deductions.