Plerre, a cash basis, unmarried taxpayer, had $5,090 of state income tax withheld during 2021. Also in 2021 , Plerre paid $1,273 that was due when he filed his 2020 state income tax return and made estimated payments of $3,563 towards his 202.2 state income tax liability. When Pierre files his 2021 Federal income tax retum in April 2022 , he elects to itemize deductions, which amount to $13, 500 , including the state income tax payments and withholdings, all of which reduce his taxable income. a. What is piefre's 2021 state Income tax deduction? b. As a retalt of overpaying his 2021 state income tax, Pierre recelves a refund of $2,036 eacly in 2022 . The standard deduction for single taxpayers for 2021 was $12,550. How much of the $2,036 wial Plerne include in his 2022 gross income? x