Please need these answered asap!

1) Mork and Mindy purchased a house in 1975 for $120,000. They file jointly. The house was only used as a personal residence. They sell it this year $900,000. How much does this transaction affect their gross income?

Increase by $780,000

Increase by $400,000

Increase by $280,000

Increase by $530,000

2) Last year you claimed $4,000 in state income tax as an itemized deduction. This year you received a state income tax refund of $5,000. This is the refund from last year's state tax return. How much of this state tax return is considered taxable income in the current year?

0, 4000, or 5000?