Question options:

Which of the following refunds would be taxable income under the tax benefit rule

	the taxpayer received a refund because she was overcharged for a non-deductible fee
	In 2019, the taxpayer received a state income tax refund of state income taxes paid in 2018.  The taxpayer took the standard deduction and did not deduct income taxes on the taxpayer's US income tax return.
	In 2019, a business taxpayer received a partial refund of health insurance premiums paid on behalf of employees in 2018.  The taxpayer deducted these payments on the 2018 US income tax return.