Each of the following taxpayers received a state income tax refund in 2019.  In all cases, the taxpayer has a filing status of married filing jointly.  What amount of the refund is properly included in 2019 income?

a. Refund of $729; taxpayer did not itemize deductions in 2018.

b. Refund of $591; taxpayer had $25,391 of itemized deductions in 2018.

c. Refund of $927; taxpayer had itemized deductions of $24,300 in 2018.