QUESTION 27 Jerry received a $200 state income tax refund this year. Jerry deducted $3,500 of state income taxes paid in the prior year as part of his itemized deductions when his itemized deductions exceeded the standard deduction by $2,200. His deduction for taxes paid was NOT limited by the SALT cap. How much of the $200 refund must Jerry include in his gross income this year? 200 QUESTION 28 Jerry received a $200 refund of his 2019 State income taxes in May of 2020. If Jerry took the standard deduction in 2019, how much of the $200 refund must be included as income in 2020? 200