Calvin Miscalculated His Income in 2017 and Overpaid His State

Calvin miscalculated his income in 2017 and overpaid his state income tax by $10,000.In 2018, he amended his 2017 state income tax return and received a $10,000 refund and $900 interest.Calvin itemized his deductions in 2017, deducting $12,000 in state income tax and $30,000 total itemized deductions (in 2017, individuals were not limited to a $10,000 state tax deduction when they itemized deductions).As a result of the amended return in 2018, Calvin must recognize $10,900 of gross income.