Taxpayer paid state income taxes of $13,000 in 2022. Because of the state and local tax (SALT) deduction limit, the taxpayer's deduction was limited to $10,000. The taxpayer itemized their deductions, but the taxpayer received no tax benefit from the additional $3,000 in state income taxes paid. Taxpayer did not pay any other deductible taxes in 2022. In 2023, taxpayer received a refund of the entire $13,000 in state income taxes paid in 2022. What amount of the $13,000 is included in gross income in 2023? What amount of the refund would be included in gross income if the refund amount was only $6,000? What if the refund amount was only $1,000?