Pierre, a cash basis, unmarried taxpayer, had $4,550 of state income tax withheld during 2022. Also in 2022, Pierre paid $1,138 that was due when he filed his 2021 state income tax return and made estimated payments of $3,185 towards his 2022 state income tax liability. When Pierre files his 2022 Federal income tax return in April 2023, he elects to itemize deductions, which amount to $14,800, including the state income tax payments and withholdings, all of which reduce his taxable income.

a. What is Pierre's 2022 state income tax deduction? $

b. As a result of overpaying his 2022 state income tax, Pierre receives a refund of $1,820 early in 2023. The standard deduction for single taxpayers for 2022 was $12,950. How much of the $1,820 will Pierre include in his 2023 gross income? $