Pierre, a cash basis, unmarried taxpayer, had $3,560 of state income tax withheld during 2023. Also in 2023, Pierre paid $890 that was due when he filed his 2022 state income tax return and made estimated payments of $2,492 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 $15,000, 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? 6,942 b. As a result of overpaying his 2023 state income tax, Pierre receives a refund of $1,424 early in 2024. The standard deduction for single taxpayers for 2023 was $13,850. How much of the $1,424 will Pierre include in his 2024 gross income? 0 X