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How does the tax benefit rule apply in the following cases?

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a$.$ In $2021,$ the Orange Furniture Store, an accrual method sole proprietorship, sold furniture on credit for $$1,000$ to Sammy. The cost of the furniture was $$600.$ In $2022,$ Orange took a bad debt deduction for the $$1,000.$ In $2023,$ Sammy inherited some money and paid Orange the $$1,000$ he owed. Orange's owner was in the $35\%$ marginal tax bracket in $2021,$ the $12\%$ marginal tax bracket in $2022,$ and the $35\%$ marginal tax bracket in $2023.$

Orange Furniture must include $fill in the blank $674$e$8$a$07$cfc$3$fd$9\_1$ in gross income as the recovery of a prior deduction. The timing of the income and deductions cost Orange $fill in the blank $674$e$8$a$07$cfc$3$fd$9\_2.$

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b$.$ In $2022,$ 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 $2023,$ Marvin received a $$1,500$ refund when he filed his $2022$ state income tax return. Marvin was in the $12\%$ marginal tax bracket in $2022$ but was in the $35\%$ marginal tax bracket in $2023.$ How much must Marvin include in his gross income for $2023?$

$fill in the blank fe$8$e$6$bfb$3$f$97040\_1$

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c$.$ In $2022,$ Barb, a cash basis taxpayer, was in an accident and incurred $$8,000$ in medical expenses, which she claimed as an itemized deduction for medical expenses. Because of the $7\mathrm{.}5\%-$of$-$AGI reduction, the expense reduced her taxable income by only $$3,000.$ In $2023,$ Barb successfully sued the person who caused the physical injury and collected $$8,000$ to reimburse her for the cost of her medical expenses. Barb was in the $22\%$ marginal tax bracket in $2022,12\%$ in $2023.$ What amount, if any, will Barb include in her $2023$ gross income?

$fill in the blank c$41$e$2$df$7$ffe$4$fce$\_1$

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