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please provide an explanation as well Louis files as a single taxpayer. In April of this year he received a ( $ 1,110 ) refund

please provide an explanation as well Louis files as a single taxpayer. In April of this year he received a \( \$ 1,110 \) refund of state income taxes that he paid last year. How much of the refund, if any, must Louis include in gross in 2 answers

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