Mark paid state and local taxes of $14000 in 2019. Mark claimed a total itemized deduction of $16000 in his 2019 federal income tax return. In 2020 (2019 standard deduction is $12200), Mark received a $1500 state income tax refund due to his overpayment of state income tax in 2019. How much Mark has to include in his taxable income from the state income tax refund?

Sandra received a state income tax refund of $1000 in 2020. She paid the total state and local taxes of $9000 in 2019 and the total itemized deduction was $11000. She took standard deduction in 2019. How much of the refund does Sandra have to include in her gross income?