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Question $1$

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Taylor Swift and Travis Kelce are married and file a joint return. In April, they received a $$6,800$ refund of state income taxes that they paid last year.

How much of this refund, if any, must Taylor and Travis include in gross income under the following scenarios? Assume the standard deduction last year was $$25,900.$

Note: Leave no answer blank. Enter zero if applicable.

Question $1$a

a$.$ Last year Taylor Swift and Travis Kelce had itemized deductions of $$20,500,$ and they claimed the standard deduction.

Refund to be included in gross income