Dolly is a cash basis taxpayer. In 2021, she filed her 2020 South Carolina income tax return and received a $2,200 refund. Dolly took the standard deduction on her 2020 Federal income tax return but will itemize her deductions in 2021. Molly, a cash basis taxpayer, also filed her 2020 South Carolina income tax return in 2021 and received a $600 refund. She deducted no other state or local taxes. Molly had $16,000 in itemized deductions on her 2020 Federal income tax return but will take the standard deduction in 2021. How does the tax benefit rule apply to Dolly’s and Molly’s situations? Explain.