Louis files as a single taxpayer. In April of this year he received a $1,120 refund of state income taxes that he paid last year.
How much of the refund, if any, must Louis include in gross income under the following independent scenarios? Assume the standard deduction last year was $6,300. (Leave no answer blank. Enter zero if applicable.)
a. Last year Louis claimed itemized deductions of $6,725. Louis’s itemized deductions included state income taxes paid of $2,500.
Refund to be included __________
b. Last year Louis had itemized deductions of $4,630 and he chose to claim the standard deduction. Louis’s itemized deductions included state income taxes paid of $2,500.
Refund to be included __________
c. Last year Louis claimed itemized deductions of $7,620. Louis’s itemized deductions included state income taxes paid of $4,075
Refund to be included __________