Graciela, who is single, reported itemized deductions of $12,100 on her 2018 tax return. Her itemized deductions included $200 of state taxes paid. In 2019, she received a $150 refund of state taxes paid in 2018. What is the amount that Graciela needs to report on her 2019 tax return? Use the Internet (www.irs.gov) to find out how much the standard deduction was for 2018.

a.  $200.

b.  $100

c.  $0.

d.  She needs to amend her 2018 tax return.