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mary and barry are married and file joint return and in 2020 they recieved a $700 refund of state income taxes tht they deducted on

mary and barry are married and file joint return and in 2020 they recieved a $700 refund of state income taxes tht they deducted on their taxr eturn last year(2019). If mary and bary had itemized deductions totaling $186000 in 2019, what amount of the refund, if any should they include in gross income in 2020

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