please explain question 47 (c) procedure with the explanation ------------ I read the answer, but i can't understand it

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CHAPTER 5 ilenizee adi d) Clyde picked up the check in December, but the check could not be cashed im- B Alt iter Stando Gross Income (C) Last year Louis claimed itemized deductions of $13,440. Louis's itemized deductions in included state income taxes paid of $2,750 and no other state or local taxes. 47. L. A. and Paula file as married taxpayers. In August of this year, they received a $5,200 refund of state income taxes that they paid last year. How much of the refund, if any, must L. A. and Paula include in gross income under the following independent scenarios? Assume the standard deduction last year was $24,000. a) Last year L. A. and Paula had itemized deductions of $19,200, and they chose to claim the standard deduction. No benefit b) Last year L. A. and Paula claimed itemized deductions of $30,300. Their itemized deductions included state income taxes paid of $7,500 and no other state or local taxes. 30300 - 24/6 = 6300 c) Last year L. A. and Paula claimed itemized deductions of $26,500. Their itemized deductions included state income taxes paid of $10,500, which were limited to $10,000 due to the cap on state and local tax deductions. 8. Clyde is a cash-method taxpayer who reports on a calendar-year basis. This year Paylate Corporation has decided to pay Clyde a year-end bonus of $1,000. Deter- mine the amount Clyde should include in his gross income this year under the following circumstances: a) Paylate Corporation wrote the check and put it in his office mail slot on Decem- ber 30 of this year, but Clyde did not bother to stop by the office to pick it up until after year-end. b) Paylate Corporation mistakenly wrote the check for $100. Clyde received the remaining $900 after year-end. c) Paylate Corporation mailed the check to Clyde before the end of the year (and it was delivered before year-end). Although Clyde expected the bonus payment, he decided not to collect his mail until after year-end. 0 mediately because it was postdated January 10