b$.$ In $2023,$ Marvin, a cash basis taxpayer, took a $$2,000$ itemized deduction for

state income taxes paid; the deduction was not limited by the SALT cap. This

increased his itemized deductions to a total that was $$800$ more than the

standard deduction. In $2024,$ Marvin received a $$1,500$ refund when he filed

his $2023$ state income tax return. Marvin was in the $12\%$ marginal tax bracket

in $2023$ but was in the $35\%$ marginal tax bracket in $2024.$