Pierre, a cash basis, unmarried taxpayer, had $3,530 of state income tax withheld during 2019. Also in 2019, Pierre paid $883 that was due when he filed his 2018 state income tax return and made estimated payments of $2,471 towards his 2019 state income tax liability. When Pierre files his 2019 Federal income tax return in April 2020, he elects to itemize deductions, which amount to $12,500, including the state income tax payments and withholdings, all of which reduce his taxable income. As a result of overpaying his 2019 state income tax, Pierre receives a refund of $1,412 in 2020. The standard deduction for single taxpayers for 2019 was $12,200. a. What is Pierre's 2019 state income tax deduction? $ 6,884 b. How much of the $1,412 will Pierre include in his 2020 gross income