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Sam received a $ 1 , 4 6 0 refund of state income taxes in April this year that she paid last year. Last year

Sam received a $1,460 refund of state income taxes in April this year that she paid last year. Last year Sam claimed itemized deductions of $15,570. These itemized deductions included state income taxes paid of $6,350. How much of the refund, if any, must she include in gross income if the standard deduction last year was $12,950?Plz show work thanks!

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