Pamela is a cash basis and unmarried taxpayer. She had $1,400 of state income tax withheld during 2020. Also in 2020, Pamela paid $455 that was due when she filed her 2019 state income tax return and made estimated payments of $975 toward his 2020 state income tax liability. When Pamela files her 2020 Federal income tax return in April 2021, she elects to itemize deductions, which amounts to $15,650 including the state income tax payments and withholdings, all of which reduce her taxable income.

A. What is Pamela's 2020 state income tax deduction?

B. As a result of overpaying her 2020 state income tax, Pamela receives a refund of $630 early in 2021. The standard deduction for single taxpayers for 2020 was $12,400. How much of the $630 will Pamela include in her 2021 gross income?