Lous files as a single taxpainer In Apei of this year he recierved a $$970$ refund of state income taxes that he taid last year

How much of the refund, if any must Louis indude in gross income undor the folioming independent scenarios? Assume

the standate deduction last year was $$13\mathrm{.}850.$

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

a$.$ Last year Louts claimed nemzed deductions of $$14,770$ Lous's serwized deductions included stabe incame taves paid af $$1\mathrm{.}820$ and

no other state or local tases

Fictunt to be ifchuted in quos incmet