please answer both

A) Although Hank is retired, he is an excellent handyman and often works part-time on small projects for neighbors and friends. Last week his neighbor, Mike, offered to pay Hank $500 for minor repairs to his house. Hank completed the repairs in December of this year. Hank uses the cash method of accounting and is a calendar-year taxpayer. Mike gave Hank tickets in December to the big game in January. The tickets have a face value of $50 but Hank could sell them for $425. Hank went to the game with his son. What is Hanks gross income for this year?

B) Louis files as a single taxpayer. In April of this year he received a $900 refund of state income taxes that he paid last year. Last year Louis claimed itemized deductions of $12,700. Louiss itemized deductions included state income taxes paid of $1,750. How much of the refund, if any, must Louis include in gross income? Assume the standard deduction last year was $12,550.