Pierre, a cash basis, unmarried taxpayer, had $4,730 of state income tax withheld during 2020. Also in 2020, Pierre paid $1,183 that was due when he filed his 2019 state income tax return and made estimated payments of $3,311 towards his 2020 state income tax liability. When Pierre files his 2020 Federal income tax return in April 2021, 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. a. What is Pierre's 2020 state income tax deduction? $ b. As a result of overpaying his 2020 state income tax, Pierre receives a refund of $1,892 early in 2021. The standard deduction for single taxpayers for 2020 was $12,400. How much of the $1,892 will Pierre include in his 2021 gross income