Please attempt b. I don't understand a or b, so if possible please do both questions. Please show work. Ill be sure to leave a thumbs up.

BTW the answer for B is not 4200

Exercise 5-26 (Algorithmic) (L03) Apply the tax benefit rule to determine the amount of the state income tax refund included in gross income in 2020. If an amount is zero, enter "O". . Myrna and Geoffrey filed a joint tax return in 2019. Their AGI was $78,825, and itemized deductions were $25,800, which included $6,450 in state income tax and no other state or local taxes. In 2020, they recelved a $5,150 refund of the state income taxes that they paid in 2019. The standard deduction for married filing jointly in 2019 was $24,400. 1,400 b. Veronica filed as a single taxpayer in 2019. Her AGI was $284,000, and itemized deductions were $47,200. Her local property taxes were $15,600 and her state income taxes were $21,800. In 2020, Veronica received a $4,200 refund of the state income taxes she paid in 2019. The standard deduction for single filers in 2019 was $12,200. Feedback Check My Work If an income item is within the all-inclusive definition of gross income, the item can be excluded only if the taxpayer can locate specific authority for doing so