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Pierre, a cash basis, unmarried taxpayer, had $ 3 , 1 7 0 of state income tax withheld during 2 0 2 3 . Also

Pierre, a cash basis, unmarried taxpayer, had $3,170 of state income tax withheld during 2023. Also in 2023, Pierre paid $793 that was due
when he filed his 2022 state income tax return and made estimated payments of $2,219 towards his 2023 state income tax liability. When
Pierre files his 2023 Federal income tax return in April 2024, he elects to itemize deductions, which amount to $14,550, including the state
income tax payments and withholdings, all of which reduce his taxable income.
a. What is Pierre's 2023 state income tax deduction?
$
b. As a result of overpaying his 2023 state income tax, Pierre receives a refund of $1,268 early in 2024. The standard deduction for single
taxpayers for 2023 was $13,850. How much of the $1,268 will Pierre include in his 2024 gross income?
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