L. A. and Paula file as married taxpayers. In August of this year, they received a $6,300 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 $24,000.Last year L. A. and Paula had itemized deductions of $46,320, and they chose to claim the standard deduction refund to be included?Last year L. A. and Paula claimed itemized deductions of $33,250. Their itemized deductions included state income taxes paid of $8,920 and no other state or local taxes.Refund to be included?Last year L. A. and Paula claimed itemized deductions of $28,750. Their itemized deductions included state income taxes paid of $11,900, which were limited to $10,000 due to the cap on state and local tax deductions. Refund to be included?