Because + and - make - which makes you left with 3-5 which equals to -2 because it gets negative.
This is not a form of income it is known as federal tax refund.
What is federal tax refund ?
Tax refunds are issued to taxpayers who have overpaid their taxes, or whose employers have withheld too much from their paychecks.
Therefore, A federal tax refund is not entered on a federal tax return so it is not income. Tax refunds from state governments can be itemized deductions on your federal tax return in the year they are issued.
It must be noted that If you electronically file your tax return or if you file a paper return, your refund is generally issued within 21 days.
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I think it’s B but I’m not 100%
