Taxpayer incurred an expense of $13,000 in 2021. Normally, taxpayer could deduct the full expense, but a recent tax law change limited taxpayer's deduction for the expense to $10,000. As a result, Taxpayer could only deduct $10,000 of the $13,000 expense. In 2022, taxpayer received a $13,000 refund of the expense paid in 2021.

What amount of the $13,000 is included in gross income in 2022?

What if the refund amount was only $6,000?

What if the refund amount was only $1,000?