In $2024,$ Aurora received a $$30,900$ bonus computed as a percentage of profits. In $2025,$ Aurora's employer determined that the $2024$ profits had been incorrectly computed, and Aurora had to refund the $$9,270$ in $2025.$ Assume that Aurora was in the $35\%$ tax bracket in $2024$ but in the $12\%$ bracket in $2025.$ If required, round your final answers to the nearest dollar.

a$.$In $2024,$ how much is Aurora required to include in gross income? $fill in the blank $1$

b$.$In $2025,$ what is the amount of the deduction Aurora can claim? $fill in the blank $2$

c$.$ What is the reduction in taxes for $2025$ as a result of the deduction? $fill in the blank $3$