In Jan 2016 TP made a state 2015 estimated payment of 35K. So, in 2015 it was not taken as an itemized deduction, but was taken as a credit on state return.

2015 state return had a refund of 24K, which is being claimed as income on 2016 1040.

For 2016 Sch A, Pro is deducting both the 35K cash payment and the 24K taxable refund.

I'm not wrapping my head around why the 24K refund is showing as a deduction? Pro is generally correct, and I probably just have my mind set one way and am missing something obvious.

Can someone help me understand if/how this is correct?