if you itemize and deduct the $3000 in 2021 the $3000 refund in 2022 becomes taxable income not a reduction of itemized deductions(maybe because there's a limit on the itemized deduction for taxes of $10,000 which includes state income taxes or sales taxes, property taxes and certain other taxes. so if you are at the max for taxes the additional $3,000 will not benefit you so the refund would not be taxable). the $2800 apparently wasn't paid until 2022 so that's the year for the deduction.
