Question 61 of 75. Aaron received a state income tax refund in 2021 for state taxes he overpaid in 2020. He was able to reduce his 2020 federal tax liability by itemizing and claiming a deduction for state and local income taxes paid that year. When Aaron files his 2021 return, he may need to report all or part of the state tax refund he received in 2021 as: O A negative deduction A recaptured credit. A refundable credit Taxable additional income. Mark for follow up Question 62 of 75. Caleb is not a professional gambler, but he does like to play slot machines and purchase lottery tickets from time to time. During the year, he won $2,000 while playing slots at Lucky Casino. Caleb kept good records of his gambling winnings and losses, and he has documentation showing that, while he did have some winnings, his losses at the casino totaled $2,350. He also has records showing he spent an additional $200 for lottery tickets without winning anything. If Caleb itemizes his deductions, how much can he claim for gambling losses on Schedule A, Itemized Deductions? $0 $2,000 $2,350 $2,550