Harvey itemized deductions on his 2017 income tax return. Harvey plans to itemize deductions again in 2018 and the following information is available regarding state and local income taxes: Taxes withheld in 2018 $12,500 Refund received in 2018 for 2015 tax $500 Assessment paid in 2018 for 2016 tax $300 Assuming he deducts state and local income taxes, the above information should be reported by Harvey in his 2018 tax return as:
