Frank and Liz are married. During 2018, Frank has $2,800 in state income taxes withheld from his paycheck, and Liz makes estimated tax payments totaling $2,200. In May 2019, they receive a state tax refund of $465. What is the proper tax treatment of the refund in 2019 if

a. They use the standard deduction?

b. They have itemized deductions other than state income taxes of $19,500?

c. They have itemized deductions other than state income taxes of $19,250?