L$.$ A$.$ and Paula file as married taxpayers. In August of this year, they received a $$6,500$ 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 $$25,100.$

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

Required:

a$.$ Last year L$.$ A$.$ and Paula had itemized deductions of $$21,600,$ and they chose to claim the standard deduction.

b$.$ Last year L$.$ A$.$ and Paula claimed itemized deductions of $$33,800.$ Their itemized deductions included state income taxes paid of $$9,460$ and no other state or local taxes.

c$.$ Last year L$.$ A$.$ and Paula claimed itemized deductions of $$30,000.$ Their itemized deductions included state income taxes paid of $$10,740,$ which were limited to $$10,000$ due to the cap on state and local tax dedions.

Complete this question by entering your answers in the tabs below.

Required $A$

Required B

Required c