Pierre, a cash basis, unmarried taxpayer, had $4,670 of state income tax withheld during 2019. Also in 2019, Pierre paid $1,168 that was due when he filed his 2018 state income tax return and made estimated payments of $3,269 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 $15,650, 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 $1,868 in 2020. The standard deduction for single taxpayers for 2019 was $12,200. a. What is Pierre's 2019 state income tax deduction? b. How much of the $1,868 will Pierre include in his 2020 gross income? $