My client received $ 6869 in Georgia state tax refund for tax year 2018. In 2018 my client itemized  and used his state tax as an itemized deduction. Client(s) files married filing jointly,  adjusted gross income for 2019 is $ 212,885.00 and itemized deduction for tax year 2019 is $ 38,133.00 what portion of his 2018 tax refund would be taxable? Clients also filed MFJ for tax year 2018. In 2019 clients paid $ 8075.00 in state taxes.