Norma, who is single and uses the cash method of accounting, lives in a state that imposes an income tax. In April 2018, she files her state income tax return for 2017 and pays an additional $1,640 in state income taxes. During 2018, her withholdings for state income tax purposes amount to $5,740, and she pays estimated state income tax of $1,148. In April 2019, she files her state income tax return for 2018, claiming a refund of $2,952. Norma receives the refund in August 2019. Norma has no other state or local tax expenses.

If an amount is zero, enter "0".

a. Assuming that Norma itemized deductions in 2018, how much may she claim as a deduction for state income taxes on her Federal return for calendar year 2018 (filed April 2019)? $

b. Assuming that Norma itemized deductions in 2018 (which totaled $27,700), how will the refund of $2,952 that she received in 2019 be treated for Federal income tax purposes?

Norma will include $ as income in 2019.

c. Assume that Norma itemized deductions in 2018 (which totaled $20,000) and that she elects to have the $2,952 refund applied toward her 2019 state income tax liability. How will the $2,952 be treated for Federal income tax purposes?

Norma will include $ as income in 2019.

d. Assuming that Norma did not itemize deductions in 2018, how will the refund of $2,952 received in 2019 be treated for Federal income tax purposes?

Norma will include $ as income in 2019.

2.)

Miller owns a personal residence with a fair market value of $195,000 and an outstanding first mortgage of $157,500, which was used entirely to acquire the residence. This year, Miller gets a home equity loan of $10,000 to purchase new jet skis.

Interest on the $ of this mortgage debt is treated as qualified residence indebtedness. ( I thought it was 167,500 but i was wrong)