L. A. and Paula file as married taxpayers.In August of this year, they received a $6,120 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 $12,600.

#1)Last year L. A. and Paula claimed itemized deductions of $19,650.Their itemized deductions included state income taxes paid of $10,200. (I tried 7,050 and got the wrong answer)

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This year, Leron and Sheena, married filing jointly, sold their home for $1,168,500 after all selling costs. Under the following scenarios, how much taxable gain does the home sale generate for Leron and Sheena?

#2) Leron and Sheena bought the home five years ago for $717,500. They lived in the home for three years until they decided to buy a smaller home. Their home has been vacant for the past two years. (i calculated 451,000 and got it wrong)

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Seikos current salary is $116,500. Her marginal tax rate is 30 percent and she fancies European sports cars. She purchases a new auto each year. Seiko is currently a manager for an office equipment company. Her friend, knowing of her interest in sports cars, tells her about a manager position at the localBMWand Porsche dealer. The new position pays only $97,800 per year, but it allows employees to purchase one new car per year at a discount of $24,400. This discount qualifies as a nontaxable fringe benefit. In an effort to keep Seiko as an employee, her current employer offers her a $12,000 raise. Answer the following questions about this analysis.

#3)What before-tax salary would Seiko need to receive from her current employer to make her financially indifferent (after taxes) between receiving additional salary from her current employer and accepting a position at the auto dealership?