Frank and Liz are married. During 2020, Frank has $2,800 in state income taxes withheld from his paycheck, and Liz makes estimated tax payments totaling $2,200. In May 2021, they receive a state tax refund of $465. What is the proper tax treatment of the refund in 2021 if

a. They use the standard deduction?

b. They have itemized deductions other than state income taxes of $21,000?

c. They have itemized deductions other than state income taxes of $20,000?